Starting in 2012, Mr

Starting in 2012, Mr. West must pay his former spouse $20,000 annually under a divorce decree in the following amounts: • $1,000 a month for mortgage payments (including principal and interest) on a jointly owned home until she dies
• $200 a month for tuition fees paid to a private school until their son attains the age of 18 or leaves the school prior to age 18
• $5,000 a year cash payment to former Mrs. West until she dies
• In addition to the above amounts, the former Mrs. West also received in 2012 a lump-sum amount of
$150,000 from the sale of their other marital assets.
Assume the parties did not file a joint return and were not members of the same household. Also, assume that there were no written statements between the parties as to how the amounts should be treated. What is the amount of Mr. West's 2012 alimony deductions?

A) $20,000
B) $155,000
C) $17,600
D) $11,000