taxable 35. John and Mary Johnson were divorced in January 2018. By terms of their divorce decree John had to pay alimony to Mary at the rate of $50,000 in 2018, $25,000 in 2019, and zero in 2020. For the first three years of the agreement, determine what portions of the payments are deductible by John and includible in Mary's gross income. 36. Roy Rainer will pay his wife, Mae, alimony according to the following schedule: Year 1 $50,000 $40,000 $20,000 Year 2 Year 3-Year 8 Roy and Mae were divorced on January 6, 2020. For the first three years of the agreement, what portions are excludable and includible in Mae's income? gross 37. Richard and Sally Murphy were divorced in 2017. By the terms of their decree Richard pays Sally $1,000 a month for alimony and child support. When Jane, their 14-year-old daughter, reaches age 18, the payments will be reduced by $300 per month. Explain to Richard and Sally their tax status for 2020