Barney and Betty got divorced in 2018. In the divorce decree Betty agreed to pay Barney $31,800 per year for five years (or until Barney's death or remarriage) and $12,200 per year until their daughter, Pebbles, turns 19 years old. What amount (if any) is included in Barney's gross income in 2020? Multiple Choice $12,200 $54,600 $44,000 $31,800