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 2019?

Multiple Choice

• $10,000

• $24,000

• $34,000

• $39,000

• None of the payments are included in gross income