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?