C is corrent. The requirement is to determine Tana’s alimony deduction. Alimony is a cash payment to (or on behalf of) a spouse or former spouse that is required by a divorce decree or written separation agreement. Alimony does not include child support, nor any noncash property settlements. Here, Tana’s alimony deduction is limited to the alimony payments of $3,000. A is incorrect because alimony is limited to cash payments other than child support. A is incorrect because alimony is limited to cash payments other than child support. D is incorrect because alimony is limited to cash payments other than child support.
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