Alimony and Gross Income

Cindy received the following payments from her ex-husband Jim under the terms of the divorce decree:

• $10,000 of back alimony payments from last year
• $20,000 of back child support payments from last year
• $30,000 of alimony payments for this year
• $40,000 of child support payments for this year

How much does Cindy have to include in her adjusted gross income this year related to these payments?

1. $30,000
2. $40,000
3. $80,000
4. $100,000