David & Debbie are former spouses. Pursuant to a court decree, David must pay Debbie $13,500 per year in support payments. Of this amount, $8500 is child support and $5,000 is spousal support. For the current tax year, David has only paid $6,750 of his required support. How much of the payment is deductible by David in determining his taxable income? a. $0 b. $8,500 c. $5,000 d. $3,000