13. LO.1 William and Abigail, who live in San Francisco, have been experiencing problems in their marriage. They have a 3-year-old daughter, April, who stays with William’s parents during the day because both William and Abigail are employed.

Abigail worked to support William while he attended medical school, and now she has been accepted by a medical school in Mexico. Abigail has decided to divorce William and attend medical school. April will stay in San Francisco because of her strong attachment to her grandparents and because they can provide her with excellent day care. Abigail knows that William will expect her to contribute to the cost of raising April. Abigail also believes that to finance her education, she must receive cash for her share of the property they accumulated during their marriage. In addition, she believes that she should receive some reimbursement for her contribution to William’s support while he was in medical school. She expects the divorce proceedings to take several months. Identify the relevant tax issues for Abigail.