can someone help me with this problem?

IRS Adapted Problem. Roger signed for a ten-year lease to rent office space from Doug. In the first year, Roger paid Doug $5,000 for the first year's rent and $5,000 as rent for the last year of the lease. How much must Doug include in income in the first year of the lease? a. $0 b. $5,000 c. $5,500 d. $10,000 IRS Adapted Problem. Each of the following would be one of the requirements for a payment to be alimony under instruments