$19.$ If the McNamaras file for divorce and the court orders Stephen to pay alimony in the amount of $$700$ per month for $15$ years or until Valerie dies, can the McNamaras file jointly if the divorce is not final at the end of the year? Explain your response.

$20.$ If the McNamara$$s divorce is finalized after $12/31/18,$ would Valerie need to report the alimony received when she files her taxes? Explain your response.