Taxpayer $A$ is a self$-$employed

contractor, and their spouse,

Taxpayer $B,$ is a high school

math teacher. They are covered

by a qualified plan and will be

filing their return jointly.

Taxpayer A$\text{'}$s Schedule C shows

a loss of $$5,000.$ Taxpayer B

pays court$-$ordered alimony to a

former spouse. The divorce was

final in $1989.$ Taxpayer B was

assigned to a new school in a

different state and the couple

moved.

Is this statement true regarding

Taxpayer A and B$\text{'}$s above$-$the$-$

line deductions when arriving at

adjusted gross income $($AGI$)?$

There will be a deduction for

Deductible Part of Self$-$

Employment tax, and Form

SE will be attached.