1. Stan and sally were married for many years, but divorced in 2017. As a part of the written divorce decree, Sally must pay to Stan Alimony in the amount of $20,000 each year. During 2018, Stan received the $20,000 of alimony from Sally. Stans salary for 2018 was $100,000. On june 1, 2018, stan sold 100 shares of stock for $3,000. He purchased the 100 shares of stock on March 5, 2017 for $9,000. What is Stan's adjusted gross income for 2018?

2. Same facts as above, except assume that sallys only income for 2018 is her salary of $120,000. What is Sally's adjusted gross income for 2018?