MC$\mathrm{.}02-075$

Ren and Mina are divorced and under the terms of their written divorce agreement signed on December $30,2016,$ Ren was required to pay Mina $$1,500$ per month of which $$600$ was designated as child support. He made $12$ such payments in $2022.$ Additionally, Ren voluntarily paid Mina $$1,200$ per month for $12$ months of $2022,$ no portion of which was designated as child support. Assuming that Mina has no other income, her tax return for $2022$ should show gross income of

a$.$ $$7,200$

b$.$ $$10,800$

c$.$ $$18,000$

d$.$ $$0$