Ike and Tina were married in 2001 and shortly thereafter purchased a home for $1,000,000, taking out a $750,000 mortgage. They did not have any children. In 2015, Ike and Tina divorced. The divorce decree gave sole possession and ownership of the house to Ike. Tina moved out and purchased another residence. However, Tina was required to continue making the mortgage payments and pay the property taxes as part of her obligation for spousal support. The amount of mortgage interest paid in 2015 was $30,000 and the property tax she paid was $10,000. The amounts paid each year will be similar in the foreseeable future. Tina is uncertain about the tax implications of these payments for 2015 and future years.

1. Giving advice as to whether her payment of these are deductible in full or in part either as mortgage interest and property tax, as alimony or not deductible as a personal expense.

2. Define what qualifies as deductible mortgage interest, property tax or alimony.

* Questions need has appropriate citations (must from IRS, REG Code, and publications), if you can recommend alternatives, include them in the answer.