Gertrude and Angus Divorce in the current year after 8 years of marriage. Under the divorce agreement, Angus receives a vacation condo in the Bahamas that had been held jointly with Gertrude while they were married. The vacation condo was purchased for $100,000 five years ago, but now is worth $230,000. Also, Angus and Gertrude have an 8-year-old daughter, Lillian. Angus will have full custody of Lillian, and Gertrude is required to pay Angus $20,000 per year in child support beginning in the current year. However, the payments will be reduced to $15,000 a year once Lillian turns 21. In the first year of the agreement, Angus receives the vacation condo and the correct cash payments. The answer can be 0. How much will Angus report in gross income from the child support