The Sharps were granted a decree of divorce effective January 1,2017.In accordance with the decree,Susan Sharp is to pay her spouse $24,000 a year until their only child,Mealnie now 11,turns 18,and then the payments will decrease by $11,000 per year.For 2017,how much can Susan deduct as alimony?

A) $11,000.
B) $13,000.
C) $35,000.
D) None of these.

According to the given information, Susan Sharp is required to pay her spouse $24,000 a year until their child turns 18, and then the payments will decrease by $11,000 per year. As the divorce was granted effective January 1, 2017, Susan has to pay $24,000 as alimony for the year 2017. As per the tax laws, the payments made before the divorce decree is entered are not considered alimony. Therefore, the total amount of $24,000 paid in 2017 will be deductible as alimony for Susan. However, the $11,000 reduction in the alimony payments will not affect the 2017 tax year.