3 Jack and his wife, Jill, separated eight years ago. The written separation agreement requires Jack to 4 make payments for the maintenance of Jill and their child. Payments were set at $350 per month 5 for Jill and $200 per month for their child. During the current year, Jack's payments totalled $5,000. Required: How much of the current year payments can Jack deduct on his personal tax return? 9 How much of the current year payments must Jill include on her personal tax return? Solution