The Renfros were granted a decree of divorce in 2018 that was substantially revised in 2020. In accordance with the decree, Josh Renfro is to pay his ex-wife $24,000 a year until their only child, Evelyn now 10, turns 18, and then the payments will decrease to $14,000 per year. For 2021, how much can Josh deduct as alimony for the year?

a. $10,000.

b. $14,000.

c. $24,000.

d. None of the above.