46. LO.4 Samantha and Harold are in the process of negotiating a divorce. They have tentatively agreed on all of the terms, and Samantha is to pay Harold $240,000 over a threeyear period. Furthermore, the payments are to be spread over the three years in amounts that will qualify as alimony and minimize alimony recapture. Harold wants to receive as much of the $240,000 as soon as possible because if he dies or remarries within the three years, the payments will cease. Which of the following two patterns of payments will result in the least alimony recapture in year 3?

Year Option 1:

Amount Paid Option 2:

Amount Paid 1 $120,000 $100,000 2 60,000 80,000 3 60,000 60,000 Total $240,000 $240,000