Jennifer recently received a check for $30,000 and securities with an FMV of $200,000 from her former

Question:

Jennifer recently received a check for $30,000 and securities with an FMV of $200,000 from her former husband pursuant to a divorce. The $30,000 represents alimony and the securities were transferred pursuant to the property settlement. The property settlement is nontaxable to Jennifer. Assuming the alimony is taxable and no income taxes are withheld, what tax issues should Jennifer consider?