Stan and Anne were divorced in January 2015. The provisions of the divorce decree and Anne’s obligations follow: Transfer title in their resort condo to Stan. At the time of the transfer, the condo had a basis to Anne of $75,000, a fair market value of $195,000; it was subject to a mortgage of $58,000 Anne is to make the mortgage payments for 17 years regardless of how long Stan lives. Anne paid $9,130 in 2015 on the mortgage. Anne is to pay Stan $1,200 per month, beginning in Feb, for 10 years or until Stan dies. Of this amount, $520 is designated as child support. Anne made all the payments required in 2015. What would the effect of these payments be on the AGI of Anne and Stan?