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Ricky and Mary divorced in 2018. Mary has custody of their child, Arnold, and under the divorce decree Ricky pays Mary $120,000 per year. The

  1. Ricky and Mary divorced in 2018. Mary has custody of their child, Arnold, and under the divorce decree Ricky pays Mary $120,000 per year. The payments must be made in cash and will cease if Mary dies or remarries. The payments drop to $100,000 per year once Arnold reaches the age of 18. How much of the payments to be paid in 2019 will Mary include in her gross income for 2019?

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