June 12, 2021 provide services to customers on account for $33,200. september 17, 2021 receive $18,500 from customers on account. december 31, 2021 estimate that 45% of accounts receivable at the end of the year will not be received. march 4, 2022 provide services to customers on account for $48,200. may 20, 2022 receive $10,000 from customers for services provided in 2021. july 2, 2022 write off the remaining amounts owed from services provided in 2021. october 19, 2022 receive $38,500 from customers for services provided in 2022. december 31, 2022 estimate that 45% of accounts receivable at the end of the year will not be received.

Nell and kirby are in the process of negotiating their divorce agreement. what should be the tax consequences to nell and kirby if the following, considered individually, became part of the agreement? a. in consideration for her one-half interest in their personal residence, kirby will transfer to nell stock with a value of $200,000 and $50,000 of cash. kirby's cost of the stock was $150,000, and the value of the personal residence is $500,000. they purchased the residence three years ago for $300,000.nell's basis for the stock is $ xkirby's basis in the house is $ xb. nell will receive $1,000 per month for 120 months. if she dies before receiving all 120 payments, the remaining payments will be made to her estate.the payments (qualify, do not qualify) as alimony and are (included in, excluded from) nell's gross income as they are received.c. nell is to have custody of their 12-year-old son, bobby. she is to receive $1,200 per month until bobby (1) dies or (2) attains age 21 (whichever occurs first). after either of these events occurs, nell will receive only $300 per month for the remainder of her life.$ x per month is alimony that is (included in, excluded from) nell's gross income, and the remaining $ x per month is considered (child support, property settlement) and is (nontaxable, taxable) to nell.