• Henry and Charlotte are both 28 years old.
• Henry and Charlotte separated in 2018 and their divorce was finalized in January 2019. During 2019, Charlotte paid Henry alimony payments of $12,000.
• Charlotte earned $85,000 in wages during 2019. Henry earned $13,000 in wages.
• Henry has two children from a previous relationship. Ethan is 9 and James is 6 years old and they lived with Henry for all of 2019. Ethan and James did not provide over half of their own support.
• Henry paid all the rent, utilities, and household expenses.
• Henry, Charlotte, Ethan, and James are all U.S. citizens with valid Social Security numbers.

***Which of the following statements is true?

A. Henry must report the $12,000 alimony received as income and Charlotte can claim alimony paid as an adjustment to income.

	B. Henry is not required to report the $12,000 alimony received as income and Charlotte cannot claim alimony paid as an adjustment to income.

	C. Henry must report the $12,000 alimony received as income and Charlotte cannot claim alimony paid as an adjustment to income.

	D. Henry is not required to report the $12,000 alimony received as income and Charlotte can claim alimony paid as an adjustment to income.