Peter and Lois were divorced in March of tax year 2016; there have been no modifications to their divorce decree. In accordance with the divorce decree, Lois transferred the title of their home to Peter. The home, which had a fair market value of $900,000, was subject to a $400,000 mortgage that had 20 more years to run. Monthly mortgage payments amount to $2,500. Under the terms of the settlement, Lois is obligated to make the mortgage payments on the home for the full remaining 20-year term of the indebtedness, regardless of how long Peter lives. Lois made 12 monthly mortgage payments in the curent year. What amount is taxable as alimony in Peter's 2022 tax return? a. $0 b. $ 30,000 c. $500,000 d. $530,000