Barney and Betty Got Divorced in 2018

Barney and Betty got divorced in 2018. In the divorce decree Betty agreed to pay Barney $56,600 per year for five years (or until Barney's death or remarriage) and $14,200 per year until their daughter, Pebbles, turns 19 years old. What amount (if any) is included in Barney's gross income in 2020?

A) $14,200
B) $56,600
C) $70,800
D) $104,200
E) None of the payments are included in gross income.