Under the terms of a divorce agreement entered into in $2017,$ Abdul is to pay his former wife Jill $$10,000$ per month. The payments are to be reduced to $$7,000$ per month when their child reaches age $18.$ During the current year, Abdul paid $$120,000$ under the agreement. Assuming all of the other conditions for alimony are satisfied, Abdul can deduct from gross income $($and Jill must include in gross income$)$ as alimony: