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please answer both A) Lanny and Shirley are divorced in 2018 and do not live together. Shirley has custody of their child, Art, and Lanny

please answer both

A) Lanny and Shirley are divorced in 2018 and do not live together. Shirley has custody of their child, Art, and Lanny pays Shirley $22,000 per year. All property was divided equally. How much should Shirley include in income if Lannys payments drop to $16,000 once Art reaches the age of 18?

B) Grady received $9,200 of Social Security benefits this year. Grady also reported salary and interest income this year. Grady files married joint and reports salary of $75,000 and interest income of $500. What amount of the benefits must Grady include in his gross income?

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