Stan and Anne were divorced in January 2018. The provisions of the divorce decree and Anne's obligations follow: (1.) Transfer the title in their resort condo to Stan. At the time of the transfer, the condo had a basis to Anne of $75,000, a fair market value of $95,000; it was subject to a mortgage of $65,000. (2.) Anne is to make the mortgage payments for 17 years regardless of how long Stan lives. Anne paid $8,000 in 2021. (3.) Anne is to pay Stan $1,000 per month for 10 years or until Stan dies. Of this amount, $300 is designated as child support. What is the amount of alimony from his settlement that is includible in Stan's gross income for 2021