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Duke and his wife were legally divorced in 2 0 2 1 . After the divorce, Duke retained physical custody of their son. Duke received

Duke and his wife were legally divorced in 2021. After the divorce, Duke retained physical custody of their son. Duke received the following amounts from his ex-wife, on behalf of their son or as ordered by the court through a divorce decree:
Court-ordered child support of $2,000 per month.
Court-ordered alimony of $1,000 per month.
How much of this income should be reported on Duke's federal return?
$0
$12,000
$24,000
$36,000

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