Stu and Harriett divorced on January 2, 2018 after eight years of marriage. Under the divorce decree, Harriett received a vacation home that was held jointly with Stu while they were married. The vacation home was acquired seven years ago for $90,000, but was worth $170,000 on the date the divorce was finalized. Additionally, Stu is required to pay Harriett $2,000 month; $1,300 is for alimony and $700 is for child support for their six-year-old son who lives with Harriett. In July 2019, Harriett sells the vacation home for $170,000.

a. How much gross income does Harriett recognize in 2019?

b. Will Stu have a tax deduction for any of these payments?