Jane and Bill have lived in a home Bill inherited from his parents. Their son Jim lives with them. Bill and Jane obtain a divorce during the current year. Under the terms of the divorce, Jane receives possession of the home for a period of five years and custody of Jim. Bill is obligated to furnish over one-half of the cost of the maintenance, taxes, and insurance on the home and pay $6,000 of child support per year. Bill lives in an apartment. What tax issues should Jane and Bill consider?