Salim and Lathika Hussein have been married for two years. Salim is 47 years old; Lathika is 42 years of age. Lathika is a chartered accountant and earns a salary of $134,000. Salim is a bus driver for city transit and earns a salary of $62,500. This is Lathika's second marriage. She has an 8-year old daughter from her previous relationship. By court order, Lathika must continue to pay child support until her daughter reaches the age of majority; Lathika is also required to make alimony payments to her ex-spouse for the next five years. Currently, Salim and Lathika live in an apartment however, they are saving in the hopes of purchasing their own home in the near future. When they do make the purchase, the property will be registered in both names as joint tenants. Lathika did own her own home in partnership with her ex-husband during her previous marriage however, that property was sold three years ago as part of her divorce settlement. Salim has never owned a home that he has used as his principal residence. "Lathika's Registered Retirement Savings Plan Lathika has an RRSP with her bank to which she makes regular contributions. There was however a period of four years during which she did not contribute the maximum amount permitted and consequently, she has accumulated a carryforward of $19,400. Lathika's RRSP has a current market value of $295,000 and her funds are invested in a variety of mutual funds and some commons shares. Assume the RRSP contribution limit for last year was $22,970 and the limit for this year is $23,820. Lathika has not named a beneficiary to her RRSP. " Lathika's Registered Pension Plan Lathika is a member of her company's defined benefit registered pension plan. The RPP is a best-earnings plan where a 1.5% unit percentage is applied to the average of the best five years of pensionable service. "Non-registered Investments Salim and Lathika have a joint non-registered investment account with a fair market value of $86,000. The funds are invested in a combination of common shares and mutual funds.

Earlier this year, Salim and Lathika purchased a townhouse which they use strictly as a rental property. The townhouse is also registered in both names as joint tenants.

What support payments made by Lathika are deductible by her for tax purposes?

O a) the child support payments only

O b) the alimony payments only

O c) both the child support payments and the alimony payments

d) neither the child support payments nor the alimony payments