Under the terms of a divorce agreement entered into on or before 12/31/2018, Lanny was to pay his wife Joyce $2,100 per month in alimony and $300 per month in child support. For a twelve-month period, Lanny can deduct from gross income (and Joyce must include in gross income): a. $28,800. b. $3,600. c. $25,200. d. $0. e. None of the above.