Barney and Betty got divorced in 2018. In the divorce decree Betty agreed to pay Barney $21,400 per year for five years (or until Barney's death or remarriage) and $10,800 per year until their daughter, Pebbles, turns 19 years old. What amount (if any) is included in Barney's gross income in 2020?

	$32,200
	$10,800
	$21,400
	$33,800
	None of the payments are included in gross income.