Alimony. As a result of their divorce, Fred agrees to pay alimony to Tammy of $20,000per year. The payments are to cease in the event of Fred's or Tammy's death or in the event of Tammy's remarriage. In addition, Tammy is to receive their residence, which cost them $100,000 but is worth $140,000.Would recapture of the payments be necessary if payment ceased because of Tammy's remarriage?