Under the Terms of a Divorce Agreement, Kim Was to Pay

Under the terms of a divorce agreement, Kim was to pay her husband Tom $7,000 per month in alimony. Kim's payments will be reduced to $3,000 per month when their 9 year-old son becomes 21. The husband has custody of their son. For a twelve-month period, Kim can deduct from gross income (and Tom must include in gross income) :

A) $60,000.
B) $48,000.
C) $36,000.
D) $0.
E) None of the above.