As a result of a divorce agreement executed in 2018, Michael pays Judy $75,000 in year one and $25,000 per year in subsequent years. How much of the $75,000 in year one is properly characterized as alimony and will not be recaptured later?

A. $40,000
B. $75,000
C. $35,000
D. $25,000


Answer: A

Business

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