Frank legally divorced his wife last year. His ex-wife has joint ownership of their home and sole custody of their two children. As part of the divorce decree (dated June 1, 2018), Frank was ordered to continue to pay the full mortgage payments as well as cash payments to his ex-wife. Frank was also ordered to pay child support for the children. Frank pays the following amounts: Alimony in the amount of $1,300 cash per month Mortgage payments in the amount of $1,800 per month Child support in the amount of $800 per month How much can Frank deduct as alimony? Select one: a. $26,400 b. $46,800 c. $37,200 d. $36,000?