Jennifer divorced Ben in 2015. As part of negotiating the divorce settlement, Ben was to get the house worth $100,000 and alimony of $10,000 per year. Jennifer wanted to keep the house as it was close to her work and also had sentimental value so she offered to instead pay Ben alimony $60,000 in 2015, $60,000 in 2016, and $10,000 in 2017. Go to the IRS website (www.irs.gov) and print out Worksheet 1. Recapture of Alimony from IRS Publication 504. Complete the worksheet to determine how much income Jennifer must recapture in 2017.