Charles and Camillagot Divorced in 2018

Multiple Choice

Charles and Camillagot divorced in 2018. Under the terms of the decree Charles pays Camilla $50,000 in cash in each of the next five years (or until Camilla's death or remarriage) . In addition, Charles transferred a castle worth $2,000,000 to Camillain 2018 and will pay $12,000 per year to support their son, Clyde, until he turns 19 years old. What amount (if any) is included in Camilla's gross income in 2020?

A) $2,062,000
B) $12,000
C) $50,000
D) $2,050,000
E) None of the payments are included in gross income.