a. Under a 2017 divorce agreement, Joan is required to pay her ex-husband, Bill, $2,665 a month until their daughter is 18 years of age. At that time, the required payments are reduced to $1,865 per month.

1. How much of each $2,665 payment may be deducted as alimony by Joan?

2. How much of each $2,665 payment must be included in Bill's taxable income?

3. How much would be deductible/included if the divorce agreement were dated 2022?