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