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Ed and Ann Ross were divorced in January 2012. In accordance with the divorce decree, Ed transferred the title in their home to Ann in 2012. The home, which had a fair market value of $150,000, was subject to a $50,000 mortgage that had twenty more years to run. Monthly mortgage payments amount to $1,000. Under the terms of settlement, Ed is obligated to make the mortgage payments on the home for the full remaining twenty-year term of the indebtedness, regardless of how long Ann lives. Ed made twelve mortgage payments in 2012. What amount is taxable as alimony in Ann’s 2012 return?