A couple will be getting divorced in 2019, resulting in the payment of alimony. Alimony paid in 2019 will be

a. deductible by both the payor and the payee.

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

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

d. an item which does not affect the payors or the payees tax reporting.