the years of tax confuses me so an exolanation and solution wojld be greatly appreciated

45. LO.4 Nell and Kirby are in the process of negotiating their divorce agreement, to be finalized in 2023. What should be the tax consequences to Nell and Kirby if the following, considered individually, became part of the agreement? a. In consideration for her one-half interest in their personal residence, Kirby will transfer to Nell stock with a value of $200,000 and $50,000 of cash. Kirby's cost of the stock was $150,000, and the value of the personal residence is $500,000. They purchased the residence three years ago for $300,000. b. Nell will receive $1,000 per month for 120 months. If she dies before recelving all 120 payments, the remaining payments will be made to her estate. c. Nell is to have custody of their 12 -year-old son, Bobby. She is to receive $1,200 per month until Bobby (1) dies or (2) attains age 21 (whichever occurs first). After either of these events occurs, Nell will receive only $300 per month for the remainder of her life. d. How would the answer to part (b) change if the divorce had been finalized in 2017