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Jeremy entered into a divorce agreement in 2 0 2 4 under which he agreed to make annual payments of $ 1 0 0 ,

Jeremy entered into a divorce agreement in 2024 under which he agreed to make annual payments of $100,000. How much of the payments made to his ex-spouse may he deduct from his income for tax purposes?
A) $0
B) $25,000
C) $50,000
D) $100,000

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