Emma received the following items during the year pursuant to a divorce decree:

• Family SUV with a FMV of $20,000
• Alimony received from her ex-husband of $8,500 (Pre-Tax Cuts & Jobs Act Alimony)
• Child Support of $12,000

What amount should Emma include in her Gross Income?

Group of answer choices

$8,500.

$12,000.

$20,500.

$28,500.