In $2015,$ Veronica and Paul were happily married in Costa Rica. A few years later, the couple gave birth to their son, Paul, Jr$.$ who is now $5-$years$-$old. Last year, Veronica and Paul separated temporarily, but did not divorce in order to seek counseling and work on their marriage. In a proceeding before the Middlesex County Judicial Circuit, Judge Jose Suarez issued an order granting Paul custody over his son Paul, Jr$.$ for a period of one $(1)$ year, until the couple could finish marriage counseling. As part of Judge Suarez's order, he established a separate maintenance agreement whereby Veronica was required to make $$50$ cash payments each month for the care and maintenance of their son Paul, Jr$.,$ since Paul had taken full$-$temporary custody and was living separate and apart from Veronica. The final decree referred to the payments as "alimony" and Judge Suarez placed a provision in the separate maintenance agreement noting that Veronica would not be required to make any payments during any period after which Paul $($her husband$)$ is deceased.

Last year, Paul received $$400$ in cash payments from Veronica in alimony, which represented $8$ months of payments under the separate maintenance agreement. Must Paul include any of these amounts in gross income?

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