Mark and Amy Hatten, live in Pensacola, FL and have recently been experiencing problems with their marriage. They have a 4-year-old daughter, Victoria who stays with Mark's parents during the day, while both parents work. Amy worked to support Mark while he attended flight school, and now she has been accepted to flight school in Melbourne, FL. Amy has decided to divorce Mark. She will move to Melbourne, FL and attend flight school. Victoria will stay in Pensacola, FL because she is very attached to her grandparents and needs the excellent child care they provide. Amy knows that Mark will expect her to contribute costs associated with raising Victoria. Amy also feels she needs to receive cash for her share of the property accumulated during the marriage, in order to finance flight school. She also feels she should receive some reimbursement for her support of Mark while he was in flight school. Divorce proceedings are expected to take several months.

Identify the relevant tax issues for Amy.