Tim and janet were divorced in 2018. their only marital property was a personal residence with a value of $120,000 and cost of $50,000. under the terms of the divorce agreement, janet would receive the house and janet would pay tim $15,000 each year for 5 years, or until tim's death, whichever should occur first. tim and janet lived apart when the payments were made to tim. the divorce agreement did not contain the word "alimony".