Jack and his wife, Jill, separated eight years ago. The written separation agreement requires Jack to make payments for the maintenance of Jill and their child. Payments were set at $350 per month for Jill and $200 per month for their child. During the current year, Jack's payments totalled $5,000. Required: How much of the current year payments can Jack deduct on his personal tax return? How much of the current year payments must Jill include on her personal tax return? Solution