A) Bonnie, a widow, elected to receive the proceeds of a $100,000 face value insurance policy on the life of her deceased husband in ten annual installments of $11,900 each including interest (beginning last year). In the current year, she received $11,900, which included $1,900 interest. Bonnie dies in December of the current year after collecting the current years payment. What is the amount subject to income tax on her final tax return?

B) Tamara and Shane entered into a divorce decree on May 2, 2019. Shane is required to pay his former spouse $3,000 a month. Tamara has custody of their only child, Nicole. When Nicole turns 18 on August 31, 2019, the payments change to $2,500 per month. The remaining $2,500 is to be paid to Tamara as long as she lives or until she remarries. How much of the payments from Shane should be included in Tamaras 2021 gross income.