a 2018 divorce decree provides that alex pay alimony of $10,000 per year to blair, to be reduced by 20% on their child's 18th birthday. the divorce decree has not been modified. during the tax year, alex paid $7,000 directly to blair and $3,000 for blair's tuition to an accredited university. what amount, if any, of these payments should be reported as income in blair's income tax return for the year?