Which of the following statements is correct regarding the recapture rules for alimony?

A. Alimony may need to be recaptured every three years following a divorce or separation

B. Alimony may need to be recaptured during any three-year period when alimony payments vary

C. Alimony may need to be recaptured based on a rolling three-year average

D. Alimony may need to be recaptured during the first three years that it is paid pursuant to a written divorce agreement