Under the alimony rules: a. To determine whether a cash payment is alimony, one must consult the state laws thar define alimony. b. A person who receives a property division has experienced an increase in wealth and thus should be subject to tax c. Alimony paid per a 2015 divorce agreement is included in the gross income of the recipient of the paymente d. A person who earns $90,000 and pays $20,000 in alimony per a divorce agreement entered into in 2020 , is allowed to deduct the $20,000