6. The Sharps were granted a decree of divorce effective January 1, 2018. In accordance with the decree, Susan Sharp is to pay her spouse $24,000 a year until their only child, Melanie now 11, turns 18, and then the payments will decrease by $11,000 per year. For 2018, how much can Susan deduct as alimony?

a) $11,000

b) $13,000

c) $35,000

d) None of these