Sumiko files her tax return married filing separately. She has not lived with her husband for over two years. Beginning in January 2018, by court ordered decree, she is to pay her husband $600 per month as separate maintenance. For 2018 how much will she be able to deduct as alimony?
A. $7,200.
B. $0.
C. $600.
D. $3,600.
Answer: A
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