One thing Nicole has decided is to fulfill a lifelong dream of obtaining a doctoral degree in accounting. She will be entering a Ph.D. program in the fall, by which time the divorce should be final. Since Candice also will be attending college, she will live in an apartment with her mother. Thomas will keep the house, and the boys will live with him. Thomas will pay Nicole alimony and child support while she and Candice are in school. The terms and amounts of these payments will be determined at the time the divorce is final.

Advise the Eirgo on the tax consequences of the above events in United States. Support your conclusions with primary citations.