Self-Study Problem 2.13 A taxpayer (payor ex-spouse) is required to pay an ex-spouse (recipient ex-spouse) alimony of $12,000 per year, Determine how much alimony is deductible by the payor ex-spouse and how much alimony is recognized as income by the recipient ex-spouse based on the following information: If an answer is zero, enter "o". Deductible by Includable by Details payor recipient The payments are made in 2017 as part of a divorce decree executed in 2016. b. The payments are made in 2018 as part of a divorce decree executed in 2016. The payments are made in 2018 as part of a divorce decree executed in 2018. The decree makes no mention of the TCJA provisions. The payments are made in 2019 as part of a divorce decree executed in 2018. The divorce decree is modified in 2019 to explicitly apply the provisions of the TCJA The payments are made in 2019 as part of a divorce decree executed in 2016. The payments are made in 2019 as part of a divorce decree executed in 2019. d. e. f