Under a divorce agreement executed in $2015,$ Bo is required to pay his ex$-$wife, Jillian, $$3,000$ a month until their youngest daughter is $21$ years of age. At that

payments cre redkicad to $$3,000$ per month.

How much of each $$3,000$ payment may be deducted as alimony by Bo$?$

How much of each $$3,000$ payment must be included in Jillian's taxable income?