Carolyn, Who Earns $400,000, Is Required to Pay John, Her

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 2018. In turn, John transfers stock worth $50,000 to Carolyn. What is the amount of Carolyn's adjusted gross income in 2018?

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