A couple was divorced in 2016, resulting in the payment of alimony. Alimony paid in 2020 is

A.deductible by both the payor and the payee.

B.an item which does not affect the payor's or the payee's tax reporting.

C.included in income by the payor and deducted by the payee.

D.deductible by the payor and included in income by the payee.