A couple was divorced in $2016,$ resalting is the payment of alimony. Alimony paid in $2024$ is

$$ included in income by the payer and dedietled by the payees.

deductible by the payor and inctuded in inctamie ly fief payees

deductible by both the payor and the payee.

an item which does not affect the payorts of the payeels lax reporting.