Frankie and Zima divorce on November 1, 2022. Frankie pays Zima $12,000 in alimony during the 2023 tax year. How is this alimony treated for tax purposes? a. It is not reported for federal or California purposes. b. It must be reported and taxed to the recipient on the federal return, but it does not need to be reported on the California return. c. It must be reported and taxed to the recipient on the federal and California returns. d. Zima pays tax for federal purposes; Frankie pays tax for California purposes