Carolyn,who Earns $400,000,is Required to Pay John,her Ex-Husband,$200,000 as Part

Carolyn,who earns $400,000,is required to pay John,her ex-husband,$200,000 as part of the property settlement as a result of their divorce agreement which was executed in 2019.In turn,John transfers stock worth $50,000 to Carolyn.What is the amount of Carolyn's adjusted gross income in 2019?

A) $200,000
B) $250,000
C) $400,000
D) $450,000