Tim and Dianes divorce was final on June 6, 2019. They have one daughter, Maxima, age 6, who lives\ with Tim. As part of the divorce decree, Diane has agreed to pay Tim $2,000 per month in alimony until\ the earlier of Tims death or remarriage. Which of the following is true regarding the tax treatment of the\ payments?\ a. Tim will not include the payments in income because they are deemed child support.\ b. Diane can deduct the payments as an above-the-line deduction on her tax return.\ c. Tim must include the payments in income.\ d. Diane will receive no tax benefit from the payments\