Barney and Betty got divorced in 2018. In the divorce decree Betty agreed to pay Barney $24,000 per year for five years ,or until Barney's death or remarriage, and $10,000 per year until their daughter, Pebbles, turns 19 years old. What amount ,if any, is included in Barney's gross income in 2019?
A. $10,000
B. $24,000
C. $34,000
D. $39,000
E. None of the payments are included in gross income
Answer: B