Barney and Betty got divorced in 2018. In the divorce decree Betty agreed to pay Barney $48,100 per year for five years (or until Barneys death or remarriage) and $14,800 per year until their daughter, Pebbles, turns 19 years old. What amount (if any) is included in Barneys gross income in 2019?

Multiple Choice

• $62,900

• $14,800

• $48,100

• None of the payments are included in gross income

• $87,200