Barney and Betty Got Divorced in 2018

Barney and Betty got divorced in 2018. In the divorce decree Betty agreed to transfer 100 shares of common stock worth $50,000 and pay Barney $24,000 per year for five years (or until Barney's death or remarriage) . What amount (if any) is included in Barney's gross income this year?

A) $24,000
B) $50,000
C) $74,000
D) $170,000
E) None of the payments are included in gross income