Dale and Sam finalized their divorce in 2019. The divorce decree provides that Dale must pay Sam $15,000 per year. During 2020, Dale and Sam agreed that Dale would pay $10,000 directly to Sam and $5,000 to the university for Sams tuition. What amount, if any, of these payments is deductible by Dale?

A) 10,000 B) 15,000 C) 5,000