Sue and Tom's divorce agreement was finalized on January 1, 2016. It has not been changed since that time. Sue is obligated to pay $75,000 a year of child support and $100,000 a year of alimony to Tom who is has primary custody of their two children. Sue has always paid the required amount to Tom. How much of these payments can Sue deduct in 2022? How much must Tom recognize as income in 2022