! Required information [The following information applies to the questions displayed below.] Lanny and Shirley divorced in 2018 and do not live together. Shirley has custody of their child, Art, and Lanny pays Shirley $27,000 per year. All property was divided equally. a. How much should Shirley include in income if Lanny's payments are made in cash but will cease if Shirley dies or remarries? Amount to be included in gross income