As a result of their divorce, SethSeth agreed to pay alimony to SarahSarah of $...

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As a result of their divorce, SethSeth agreed to pay alimony to SarahSarah of $ 19 comma 000$19,000 per year. The payments are to cease in the event of Seth'sSeth's or Sarah'sSarah's death or in the event of Sarah'sSarah's remarriage. In addition, SarahSarah is to receive their residence, which cost them $ 101 comma 000$101,000 but is worth $ 130 comma 000$130,000.(Assume the change in tax law as of December31,2018.)
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Part 1
Requirement a. How will the $ 19 comma 000$19,000 payments be treated by SethSeth and SarahSarah if covered by prior law?
If the divorce was complete prior to December 31,2018, Seth
If the divorce was complete prior to December 31,2018, Sarah

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