divorce was finalized on July 16, 2020. Brad was ordered to pay Angie $18,000 a year ($9,000 for 2019). Which of the following statements is TRUE?

Brad will claim $9,000 as an adjustment to income and Angie will report $9,000 as income.

Brad will claim $18,000 as an adjustment to income and Angie will report $18,000 as income.

Brad will not claim $9,000 as an adjustment to income and Angie does not have to report $9,000 as income.

Brad will not claim $18,000 as an adjustment to income and Angie does report $18,000 as income.