a. Under a 2017 divorce agreement, Joan is required to pay her ex- husband, Bill, $2,795 a month until their daughter is 18 years of age. At that time, the required payments are reduced to $1,956 per month. 1. How much of each $2,795 payment may be deducted as alimony by Joan? 2. How much of each $2,795 payment must be included in Bill's taxable income? 3. How much would be deductible/included if the divorce agreement were dated 2021? b. Under the terms of a property settlement executed during 2021, Jane transferred property worth $571,050 to her ex-husband, Tom. The property has a tax basis to Jane of $456,840. 1. How much taxable gain must be recognized by Jane at the time of the transfer? 2. What is the amount of Tom's tax basis in the property he received