Sadly, Benoit had to sue his ex-wife because she had not made any spousal and child support payments that had been previously agreed to and where to have been effective on January 1, 2020. She felt justified not paying, because Benoit was now the higher income earner.

Pursuant to the lawsuit, a judgement was subsequently rendered on May 31, 2020, in which his ex-wife was ordered to pay and she did in fact, make the following payments to Benoit in 2020:

1. Lump sum spousal support payment of $5,000 was made on judgement day May 31, 2020

2. On-going monthly spousal support of $1,000/month began on June 1, 2020

3. On-going monthly child support payments of $2,000/month, began on June 1, 2020

Required:

List and describe how each of these payments will be reported for tax purpose by Benoit