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A year after the divorce, Carol has trouble paying her state income tax bill of $1,200. John wants to give her a gift of $1,200

A year after the divorce, Carol has trouble paying her state income tax bill of $1,200. John wants to give her a gift of $1,200 in addition to his regular $500 monthly alimony. He sends $1,200 to the state tax department on her behalf. Can John deduct the $1,200 as alimony

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