Kyle and Kaylie were divorced in February, Year 5. The divorce decree required that Kyle give Kaylie $20,000 in exchange for keeping the house they both owned. In addition, beginning in March Kyle is to pay Kaylie $3,000 per month under the divorce decree. Kyle and Kaylie have two children, Kevin and Kelly. Also beginning in March, Kyle is required to pay $2,000 per month for the support of Kevin and Kelly. During Year 5, Kyle paid Kaylie a total of $45,000. How much is taxable to Kaylie for Year 5?

$5,000

$20,000

$25,000

$45,000