Barney and Betty Got Divorced in 2018

Barney and Betty got divorced in 2018.In the divorce decree Betty agreed to pay Barney $24,000 per year for five years (or until Barney's death or remarriage) and $10,000 per year until their daughter, Pebbles, turns 19 years old.What amount (if any) is included in Barney's gross income in 2019?

A) $10,000
B) $24,000
C) $34,000
D) $39,000
E) None of the payments are included in gross income