1. Brad and Angie got divorced in 2017. Under the terms of the decree Angie pays Brad $150,000 in cash in each of the next five years (or until his death or remarriage). In addition, Angie will transfer a villa in France worth $2,000,000 to Brad and pay $12,000 per year to support their son, Paxton, until he turns 19 years old. What amount (if any) is included in Brads gross income this year?

   	A.	$2,162,000
   	B.	$12,000
   	C.	$150,000
   	D.	$2,150,000
   	E.	None of the payments are included in gross income