Stu and Harriett divorce on January 2 of the current year after eight years of marriage. Under the divorce decree, Harriett receives a vacation home that had been held jointly with Stu while they were married. The vacation home was acquired seven years ago for $90,000 but is worth $170,000 today. Additionally, Stu is required to pay Harriett $2,000 per month beginning in January; $1,300 is for alimony and $700 is for child support for their six-year-old son who lives with Harriett.
a. How much gross income does Harriett recognize in the current year?
b. Will Stu get a tax deduction for any of these payments?