If your answer is zero, enter $"0".$

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a$.$ Under a $2017$ divorce agreement, Britney is required to pay her ex$-$husband, Sam, $$1,690$ a month until their daughter is $18$ years of age. At that time, the required payments are reduced to $$1,183$ per month.

$1.$ How much of each $$1,690$ payment may be deducted as alimony by Britney?

fill in the blank $1$ of $1$$

$2.$ How much of each $$1,690$ payment must be included in Sam's taxable income?

fill in the blank $1$ of $1$$

$3.$ How much would be deductible$/$included if the divorce agreement were dated $2023?$

fill in the blank $1$ of $1$$

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b$.$ Under the terms of a property settlement executed during $2023,$ Ariana transferred property worth $$489,150$ to her ex$-$husband, Dalton. The property has a tax basis to Ariana of $$391,320.$

$1.$ How much taxable gain must be recognized by Ariana at the time of the transfer?

fill in the blank $1$ of $1$$

$2.$ What is the amount of Dalton's tax basis in the property he received from Ariana?

fill in the blank $1$ of $1$$