A taxpayer (payor ex-spouse) is required to pay an ex-spouse (recipient ex-spouse) alimony of $12,000 per year. Determine how much alimony is deductible by the payor ex-spouse and how much alimony is recognized as income by the recipient ex-spouse based on the following information:

If an answer is zero, enter "0".

	Details	Deductible by payor	Includable by recipient
a.	The payments are made in 2021 as part of a divorce decree executed in 2018. The divorce decree is modified in 2021 to explicitly apply the provisions of the TCJA.
b.	The payments are made in 2021 as part of a divorce decree executed in 2016.
c.	The payments are made in 2021 as part of a divorce decree executed in 2021.