Zachary and Stella Hernandez divorced this year. The divorce agreement reads, "Zachary Hernandez shall pay Stella Hernandez $1,750 every month. This payment is in complete satisfaction of Mr. Hernandez's legal obligation to his former wife and their two children, Tony and Kristen Hernandez." The agreement provides no other information concerning the nature of the monthly payments.

Identify the tax issue or issues suggested by the above situations, and state each issue in the form of a question.