Their 2016 divorce decree requires Sid to pay his former spouse, Rhoda, $12,000 each year and states that these payments end either after 20 years or immediately upon Rhoda's death. They have no children. The decree also requires Sid to pay Rhoda or her estate $16,000 in cash each year for 20 years and states these payments do not end upon her death. What amount of these payments can Sid deduct as alimony paid in the first full year, assuming Rhoda lives the entire year and he makes all required payments?