Alimony. As a result of their divorce, Fred agrees to pay alimony to Tammy of $20,000 per year. The payments are to cease in the event of Freds or Tammys death or in the event of Tammys remarriage. In addition, Tammy is to receive their residence, which cost them $100,000 but is worth $140,000. a. Does the fact that Tammy receives the residence at the time of the divorce mean that there is a reduction in alimony, which will lead to Fred having to recapture an amount in the subsequent year