Adam repairs power lines for the Egret Utilities Company. Generally, he is out on calls during the lunch hour and brings lunch from home. In the current year, the company paid Adam $800 to cover his cost of lunch meals eaten. Which statement below is correct?

		Adam is not required to recognize any income unless his actual cost of the meals was less than $800.
		Adam is not required to recognize any income from the above, if he worked so far from his home that it was not practical to go home for lunch.
		If Adam's actual cost of the meals exceeded $800, Adam can deduct the additional amount.
		Adam must include the $800 in his gross income.

Under the terms of a divorce agreement as of April 1, 2018, Lanny was to pay his wife Joyce $2,500 per month in alimony and $500 per month in child support. For 2021, Lanny can deduct from gross income (and Joyce must include in gross income):

		$0
		$36,000
		$22,500
		$30,000