Kirby and Amanda divorced on 7/15/2022. As a result of and incident to the divorce, the following transactions occurred during the year: - In consideration of Amanda's one-half interest in their personal residence that was valued at $500,000, Kirby gave Amanda stocks valued at $200,000 (his basis in the stocks was $150,000 ) and $50,000 cash. Amanda sold the stock on 12/30 for $197,000. - Amanda was given custody of their 12 -year-old son, Mack. Amanda will receive $1,500 child support per month until Mack dies or attains age 18 , whichever occurs first. After either of these events occur, Amanda will receive $500 per month for the rest of her life. Amanda received 5 monthly payments during the year. What is Amanda's adjusted gross income (AGI) from these transactions? $47,000$49,500$4,500$99,500