How to transfer a security deposit that the tenant lost to income account

I have a tenant that has moved out. He does not get his security deposit returned. I need to transfer it from my Security Deposit account to Income Account. I’m not sure how to do this the correct way.

Do I go to that security deposit transaction and change the Category to Income Account? Then what sub-account of Income? There’s no option for Security Deposit Transfer or Miscellaneous.

Thank you.