9) A couple was divorced in 2019, resulting in the payment of alimony. Alimony paid in 2020 is O A) deductible by both the payor and the payee. B) deductible by the payor and included in income by the payee. O C) included in income by the payor and deducted by the payee. D) an item which does not affect the payor's or the payee's tax reporting