I:3-57 Kamal owns a restaurant that operates as an S corporation. The business earns $100,000 per year after paying Kamal a salary of $50,000. Kamal and his wife Padma report the income from the restaurant on their joint tax return. Kamal and Padma are in the process of obtaining a divorce. Kamal anticipates that he will pay Padma $30,000 per year following the divorce.

a. How will the $30,000 payments be taxed?

b. Would there be any advantage to giving Padma a 30% stock interest in the corporation in lieu of alimony?