The Renfros were granted a decree of divorce in 2018 that was substantially revised in 2020. In accordance with the decree, Josh Renfro is to pay his ex-wife $24,800 a year until their only child, Evelyn, now 10, turns 18, and then the payments will decrease to $16,400 per year. For 2021, how much can Josh deduct as alimony in total?