Haruo, a resident alien, obtained a divorce in the United States from his wife, Wakana, two years

Question:

Haruo, a resident alien, obtained a divorce in the United States from his wife, Wakana, two years ago. Last July, Wakana returned to Japan, but Haruo remained in the United States. For all of the current year, Haruo paid alimony to Wakana in the amount of $ 10,000 per month. Does Wakana have income subject to U. S. taxation or withholding?