Barney and Betty got divorced this year. In the divorce decree Betty agreed to transfer 125 shares of common stock worth $108,750 and pay Barney $52,600 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? Multiple Choice $52,600 $108,750 $161,350 $346,250 None of the payments are included in gross income