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According to a taxpayer's 2017 divorce decree, the taxpayer pays $3,000 per month to their ex-spouse. In December 2021, the taxpayer's son turned 21 and

According to a taxpayer's 2017 divorce decree, the taxpayer pays $3,000 per month to their ex-spouse. In December 2021, the taxpayer's son turned 21 and payments were reduced to $1,000 per month. What is the correct statement about the 2022 federal tax return?

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