Fred and Wilma got divorced in 2017. In the divorce decree Fred agreed to pay Wilma $12,000 alimony per year for seven years (or until Wilma's death or remarriage) and $5,000 of child support per year until their son, Bam Bam, turns 18 years old. Barney and Betty got divorced in 2021. In the divorce decree Betty agreed to pay Barney $24,000 of alimony per year for five years (or until Barney's death or remarriage) and $10,000 in child support per year until their daughter, Pebbles, turns 19 years old. What amount (if any) is included in Barney's gross income in 2021? $39,000 $10,000 $34,000 $24,000 $0