Mary and William were divorced in March 2018. According to the divorce decree, Mary will have custody of their two children (ages 6 and 13) and William is required to Transfer title of certain property to Mary. The total basis of the property was $120,000, and the FMV was $200,000. Pay Mary $3,600 per month (beginning in April) for general expenses, to be decreased by $500 per month as each child reaches age 18. The payments will cease after 20 years or when Mary dies, if sooner. Make the mortgage payments of $1,400 per month (beginning in April) for the remaining 10 years or until Mary dies, if sooner