The Renfros were granted a decree of divorce in 2017.  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 2018, how much can Josh deduct as alimony for the year?

a.  $10,000.

b.  $14,000.

c.  $24,000.

d.  None of the above.