Barney and Betty got divorced in 2018. In the divorce decree, Betty agreed to pay Barney $24,000 per year for five years (or until Barney's death or remarriage) and $10,000 per year until their daughter, Pebbles, turns 19 years old. What amount (if any) is included in Barney's gross income in 2023? Multiple Choice $10,000 $24,000 $34,000 $39,000 None of the payments are included in gross income