Alimony Payments by H to W for the First Three $\quad \$ 90,000$

Alimony payments by H to W for the first three years after divorce are as follows: First year $\quad \$ 90,000$
Second year $\quad$ 60,000
Third year $\quad 30,000$ The recapture amount in the third year from the second year is

A) $15,000
B) $30,000
C) $20,000
D) $10,000