Alison and Blake Alban married in June $23,2017.$ Unfortunately, the marriage failed and the parties were legally divorced on January $11,2022.$ The divorce decree requires Alison to pay $$7,000$ per month to Blake $--$ $$4,000$ of child support for their two year old daughter, Kate, and $$3,000$ for alimony. In addition, the divorce decree requires Alison to pay the $$5,000$ monthly mortgage payment on the house in which the couple formerly lived until the mortgage loan is paid off. Assume that the house had been owned jointly by Alison and Blake, but that full ownership must be transferred to Blake by the end of $2022.$ Assume also that Alison made twelve $$7,000$ payments and twelve $$5,000$ mortgage payments during $2023.$

Assume finally that the title to the house was transferred to Blake on November $10,2022$

and that the house had a value of $$960,000$ on the date of transfer. What alimony deduction may Alison claim on her $2023$ Form $1040.$

A$.$ $$144,000$

B$.$ $$96,000$

C$.$ $$36,000$

D$.$ $$60,000$

E$.$ None of the above