As a Result of Their 2017 Divorce Agreement, Carlos Made $\$ 20,000$

As a result of their 2017 divorce agreement, Carlos made the following payments to Michelle, his former wife in 2018:
How much gross income should Michelle report as a result of the above transfers?
- He transferred the family car to Michelle. The car cost them $\$ 20,000$ and was worth $\$ 10,000$ at the time that he gave it to Michelle.
-Carlos paid Michelle 12 monthly cash payments of $\$ 1,000$ each. These payments are to continue as long as Michelle lives or until their son is age 19 . When their son attains age 19, the payments will be reduced to $\$ 600$ a month.
-On June 6, Carlos paid Michelle a single cash payment of $\$ 70,000$ to help her settle in a new home. Carlos kept the family home.

A) $7,200
B) $12,000
C) $17,200
D) $87,200
E) $92,000