According to federal income tax laws, to be includible in the income of the recipient and deductible by the payer, alimony payments pursuant to a divorce or separation agreement executed prior to January 1, 2019, must meet all but which of the following?

a. The payments must be pursuant to a written divorce or separation agreement.

b. At the time the payments are made, the recipient and payer are not members of the same household.

c. If a requirement exists to make payments after the recipient's death, the payments must be to a qualified individual (for example, a child of the payer).

d. The payments must be in cash or its equivalent.