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Susan and Christine were same-sex common-law partners for seven years. They separated in July of 2014 and Susan began paying $1,500 a month to Christine

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Susan and Christine were same-sex common-law partners for seven years. They separated in July of 2014 and Susan began paying $1,500 a month to Christine as spousal support, based on their written agreement. How is the $1,500 monthly support payment treated for income tax purposes? 1 The payment is taxable income to Christine. 2 The payment is non-taxable to Christine. 3 The payment is not tax deductible to Susan. 4 The payment is tax deductible to Susan. 1 and 3 1 and 4 2 and 3 2 and 4

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