help me explain these questions please!

12. As a result of a post-2018 divorce, a taxpayer received the following during the current yea Cash from the property settlement $100,000 Child support 12,000 Alimony payments 30,000 What amount, if any, must be included in gross income for the current year? a. $0 b. $12,000 c. $30,000 d. $130,000 e. $142,000 1 3. Hogan, an employee of Aragon Corporation, earned a salary of $60,000 in Year 2. In addition, he received a bonus of 100 shares of publicly-traded stock worth $13,000 with a basis to Aragon of $8,000. Aragon also provided Hogan with a $20,250 tuition reimbursement for courses completed towards his undergraduate degree. What amount of compensation should Aragon report in Hogan's W-2 for Year 2? a. $60,000 b. $68,000 c. $73,000 d. $88,000 e. $93,250 4. Cristina worked for the XYZ Co. and earned a salary of $100.000. She also received as a fringe benefit group-term life insurance at twice her salary. The annual IRS uniform cost of insurance for someone her age is $2.76 per $1,000. What amount must Cristina include in her gross income? a. $100,000 b. $100,138 c. $100,276 d. $100,414 e. $100,552