Ronald and Paige lived apart during 2020 and did not file a joint tax return for the year. Under the terms of the written separation agreement they signed on July 1, 2015, Ronald was required to pay Alice $1,700 per month of which $700 was designated as child support. He made 12 such payments in 2020. Assuming that Paige has no other income, what would Paige's gross income be for 2020? Tax Rule/Explanation?

10.1.1