Mary and William were divorced in March $2018.$ According to the divorce decree, Mary will have custody of their two

children $($ages $6$ and $13)$ and William is required to

$$ Transfer title of certain property to Mary. The total basis of the property was $$120,000,$ and the FMV was

$$200,000.$

$$ Pay Mary $$3,600$ per month $($beginning in April$)$ for general expenses, to be decreased by $$500$ per

month as each child reaches age $18.$ The payments will cease after $20$ years or when Mary dies, if

sooner.

$$ Make the mortgage payments of $$1,400$ per month $($beginning in April$)$ for the remaining $10$ years or

until Mary dies, if sooner.

William$$s current$-$year alimony deduction is

Group of answer choices

$$36,000$

$$45,000$

$$245,000$

$$32,400$