3. Jack and his wife Sally separated in 2004. The written separation agreement requires Jack to make payments for the maintenance of Sally and their child. Payments were set at $250 per month for Sally and $150 per month for their child. Payments are made on the first day of each month and Sally has complete discretion as to their use. There have been no variations to the agreement since 2004. How much of the 2018 payments must Sally include in income on her 2018 personal income tax return?

   (a) $3,000 (b) $1,800 (c) $4,800 (d) $0