Which of the following taxpayers has to report their alimony payments as income?

Alex received $$22,000$ of alimony payments this tax year. His divorce agreement was made in February $2019.$

Fiona received $$5,000$ of alimony payments this tax year. Her divorce decree was originally signed in January $2018.$ However, her alimony was increased with an updated agreement in March $2021.$

Martin received $$3,000$ of alimony payments this tax year. His divorce agreement was executed on December $30,2018.$

Nancy received alimony and child support payments for a total of $$15,000$ during the tax year. The divorce agreement was executed in April $2019.$ Nancy did not receive all of the child support or alimony payments she was entitled to as she was supposed to be paid $$22,000$ for the year.