z
a. Incorrect. Merely because the payment includes child support and fails to specify the alimony portion does not preclude a deduction.
b. Correct. Because the payments are reduced when the child reaches age 18, only the portion representing alimony ($500 – $300 = $200 per month) are deductible as long as she makes such payments.
c. Incorrect. The $500 per month includes nondeductible child support because this amount is reduced by reference to an event of the child (e.g., reaching age 18).
d. Incorrect. While the $500 per month continues until Stu is age 18, the portion related to Stu is nondeductible child support.
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