Under the Terms of a Divorce Agreement,Ron Is to Pay

Under the terms of a divorce agreement,Ron is to pay his former wife Jill $10,000 per month.The payments are to be reduced to $3,000 per month when their 15 year-old child reaches age 18.During the current year,Ron paid $120,000 under the agreement.Assuming all of the other conditions for alimony are satisfied,Ron can deduct from gross income (and Jill must include in gross income) as alimony:

A) $0.
B) $36,000.
C) $84,000.
D) $120,000.
E) None of the above is correct.