Barney and Betty got divorced in 2018. In the divorce decree Betty agreed to pay Barney $29,100 per year for five years (or until Barneys death or remarriage) and $11,200 per year until their daughter, Pebbles, turns 19 years old. What amount (if any) is included in Barneys gross income in 2021?

A. $11,200

B. $29,100

C. $40,300

D. $49,200

E. None of the payments are included in gross income.