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Angelina and Brad divorced in 2018. Per the divorce agreement, Brad receives their former residence valued at 1,800,000 (basis 1,000,000) Brad will pay Angelina 1,500,000

Angelina and Brad divorced in 2018. Per the divorce agreement, Brad receives their former residence valued at 1,800,000 (basis 1,000,000) Brad will pay Angelina 1,500,000 annually for 5 years. If angelina dies before the end of 5 years, the balance of the payments will be paid to Angelina's estate in a lump sum. In addition, Brad will pay Angelina 70,000 a month until their child finishes college in 2025, at which time the monthly payment will become 30,000 a month. Brad and Angelina have not lived together for the past two years. How much may Brad deduct from income this year?

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