86. Jasper and Heather were divorced in 2020. The divorce decree states that Jasper will receive $500 per month in alimony payments from Heather. Which of the following statements is correct? Select one: a. Heather can deduct the alimony she pays to Jasper only if she itemizes deductions on Schedule A C C b. Heather cannot claim an adjustment to income for the alimony she pays to Jasper c. Jasper can exclude up to 50% of alimony received, depending on his 2019 modified AGI d Herman is a self-employed widget salesman. He uses a room in his home to store inventory and product samples. He does not have a store or other fixed business location. Which statement below is correct? Select one: C a. Herman must meet the principal place of business to claim a deduction for his home b. Herman can claim the business use of home deduction d d. Herman must be an employee of the widget factory to claim the business use of home deduction