As a result of their divorce, Fred agrees to pay alimony to Tammy of $22,000 per year. The alimony payment ends upon Fred's or Tammy's death or in the event of Tammy's remarriage. In addition, Tammy is to receive the house that was purchased for $100,000 but is worth $140,000. A. What is Tammy's basis in the house? B. How will the $20,000 payments be treated by Fred and Tammy?