John and Mary divorced in December 2018. The divorce agreement stipulated that Mary pay John $75,000 alimony in the first year after the divorce, $50,000 in the second year, and $25,000 in the third and all subsequent years until he dies or remarries. What are the income tax ramifications of alimony structured in this manner? John and Mary divorced in December 2018. The divorce agreement stipulated that Mary pay John $75,000 alimony in the first year after the divorce, $50,000 in the second year, and $25,000 in the third and all subsequent years until he dies or remarries. What are the income tax ramifications of alimony structured in this manner