alfred e old and beulah a crane each age 42 married on september 7 2012 alfred and beulah will/

Alfred was divorced from Sarah Old in March 2012. Under the divorce agreement, Alfred is to pay Sarah $1,250 per month for the next 10 years or until Sarah’s death, whichever occurs first. Alfred pays Sarah $15,000 in 2014. In addition, in January 2014, Alfred pays Sarah $50,000, which is designated as being for her share of the marital property. Also, Alfred is responsible for all prior years’ income taxes. Sarah’s Social Security number is 123-45-6788.