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Rufus must make one payment to his ex-spouse, Debra, for the sum of $7,500. This is the only and final payment following the end of

Rufus must make one payment to his ex-spouse, Debra, for the sum of $7,500. This is the only and final payment following the end of their marriage. Is Debra required to include the $7,500 on her tax return?

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