The question below includes actual dates that must be used to determine the appropriate tax treatment of the transaction.

Fred and Wilma were divorced in $2017.$ Fred is required to pay Wilma $$12,000$ of alimony each year until their child turns $18.$ At

that time, the payment will be reduced to $$10,000$ per year. In the current year, in accordance with the divorce agreement, Fred

paid $$6,000$ directly to Wilma and $$6,000$ directly to the law school Wilma is attending. What amount of the payments received in

the current year is income to Wilma?

A$.$ $$6,000$

B$.$ $$10,000$

C$.$ $$12,000$

D$.$ $$0$