Mr. and Mrs. Monarch divorced in 2017. Mrs. Monarch is required to pay alimony of $2,000 per month and $3,000 per month for child support. However, in the current year, Mrs. Monarch has only paid $4,000 per month.

Mrs. Monarch has approached you, their CPA, and asked how she needs to handle these payments on her tax return.

Write a tax memo for your records on this issue.