Ann Moore receives a $1,030 monthly payment from her former husband Bill. Assume the taxable year is 2022.

Required:

A. How much of the $12,360 annual receipt is included in Anns AGI assuming the monthly payment is alimony that Bill is required to pay under the Moores 2017 divorce decree?

B. How much of the $12,360 annual receipt is included in Anns AGI assuming the monthly payment consists of $620 alimony and $410 child support that Bill is required to pay under the Moores 2017 divorce decree?

C. How much of the $12,360 annual receipt is included in Anns AGI assuming the monthly payment is a gift from Bill, who is not legally obligated to pay anything to Ann under their divorce decree?

D. How much of the $12,360 annual receipt is included in Anns AGI under assumptions a, b, and c if the Moores' divorce decree was executed in March 2020?