Please answer the following Accounting question. Please also provide explanation.

Which of the following is not a requirement for spousal support payments to be deductible? a. The amount for child support must be specified separately. b. The payments must be made for a period of time that the spouses, or former spouses, are living apart. c. The payments must be made pursuant to a separation agreement. d. None of the above. e. The payments must be made on a periodic basis