Which of the following taxpayers has to report their alimony payments as income? ...

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Which of the following taxpayers has to report their alimony payments as income?
Alex received $22,000 of alimony payments this tax year. His divorce agreement was made in February 2019.
Fiona received $5,000 of alimony payments this tax year. Her divorce decree was originally signed in January 2018. However, her alimony was increased with an updated agreement in March 2021.
Martin received $3,000 of alimony payments this tax year. His divorce agreement was executed on December 30,2018.
Nancy received alimony and child support payments for a total of $15,000 during the tax year. The divorce agreement was executed in April 2019. Nancy did not receive all of the child support or alimony payments she was entitled to as she was supposed to be paid $22,000 for the year.

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