Barney and Betty got divorced this year. In the divorce decree Betty agreed to transfer 175 shares of common stock worth $112,000 and pay Barney $54,700 per year for five years (or until Barney's death or remarriage). What amount (if any) is included in Barney's gross income this year?

A. $112,000.

B. None of the payments are included in gross income.

C. $54,700.

D. $166,700.

E. $356,000.