15. Which of the following is not a requirement for a payment to be classified as alimony under an instruments executed in 2015? A B C Payments must be made in cash The parties must not file married separate Forms 1040 Payments are required to be pursuant to a divorce or separation agreement Alimony must end at the payee's death D E None of the above 16. Taxpayer owns 200 shares of common stock of Corp. A with a combined basis of $120,000. Assume that the taxpayer receives a nontaxable stock dividend of 30 shares of Corp. A preferred stock. On the date of the dividend distribution, the market value of the common stock is $750 per share and the market value of the preferred stock is $1,000 per share. What will be the new basis (per share) of the common stock? A $ 750 B 500 C 1,000 D 0 E None of the above