Your divorce decree, which became final in 2017, requires that you pay $400 a month, of which $250 is specified as child support. During the current year, you pay only $4,000, although in no month did you pay less than $250. What amount may you deduct and must your former spouse report as alimony?

a. $1,000

b. $1,800

c. $2,500

d. $3,000