On January 2, 2017, Ms. D divorced her spouse. The divorce decree called for her to pay her former spouse $500 a month as alimony starting in January 2017. In June 2018, her former spouse remarried. D was not aware of this and continued to make payments until February of 2019. Under state law, Ds legal obligation to make the payments ended when her former spouse remarried. What are the correct amounts that must be reported on Ms. Ds and her former spouses tax returns for 2018?

Ms. D Alimony Former Spouse

Deduction Alimony Income Other Income

A. $3,000 $3,000 $0

B. $3,000 $3,000 $3,000

C. $6,000 $3,000 $3,000

D. $6,000 $6,000 $0