John and Carol are divorced and owned a house they acquired when they first got married twenty-three years ago. Under the divorce decree that was finalized by the court in 2016, Carol pays John $2,000 per month alimony. Since the real estate market is appreciating at a double digit rate, John and Carol wish to hold on to their house for at least another few years to capitalize on the expected appreciation of the real estate. Since they are still friends, they decide to live in separate bedrooms until they sell the property next year. Is Carol entitled to claim a deduction for the alimony paid to John in 2020? Under what IRC code section?