22. at a staff meeting on the historical tax treatment of alimony, you are explaining possible benefits of designating '71 payments pursuant to pre-2019 decrees as not alimony under the private ordering rules. you explain to staff that while these rules are numerous and diverse, their basic objective was to:

• offset the alimony deduction with income.

• lessen income tax with little or no harm to the other spouse.

• create additional income tax deductions.

• gain a financial advantage over the other spouse.