5) A divorced taxpayer made the following support payments to their ex-spouse during 2023: spousal payments pursuant to a court order of $14,000, child support payments pursuant to a court order of $12,000; spousal support payments made per an oral agreement between the spouses of $5,000; child support payments made per an oral agreement between the spouses of $4,000. How much is the total allowable deduction for the divorced taxpayer for 2023 ? A 19,000 B 16,000 C 26,000 D 14,000 E None of these