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C is corrent. The requirement is to determine the amount that is taxable as alimony in Ann’s return. In order to be treated as alimony, a payment must be made in cash and be received by, or on behalf of, the payee spouse. Furthermore, cash payments must be required to terminate upon the death of the payee spouse to be treated as alimony. In this case, the transfer of title in the home to Ann is not a cash payment and cannot be treated as alimony. Although the mortgage payments are cash payments made on behalf of Ann, the payments are not treated as alimony because they will be made throughout the full 20-year mortgage period and will not terminate in the event of Ann’s death.
A is incorrect. The mortgage payments are not treated as alimony because Ed’s obligation to make the payments will not terminate at Ann’s death. 
B is incorrect. The mortgage payments are not treated as alimony because Ed’s obligation to make the payments will not terminate at Ann’s death. 
D is incorrect. The mortgage payments are not treated as alimony because Ed’s obligation to make the payments will not terminate at Ann’s death.