Jenny and Donny were married in 2015 and have two children, Chase and Ruby. Donny filed for divorce in 2017 and the divorce was finalized in 2018. Donny has custody of the children and received the following payments from Jenny in the current year:

• Child support payments of \($24,000\) 

• Alimony payments of \($60,000\) Also, when the divorce was settled, the couple’s assets were split and Donny received the family home worth \($750,000,\) stocks worth \($80,000,\) and the BMW SUV worth \($38,000\).

a. How much, if any, must Donny include in income in the current year?

b. If the divorce was finalized in 2019, how much, if any, must Donny include in income in the current year?