Larry and Mary obtained a divorce, and the decree as negotiated allowed alimony payments to Mary of

Question:

Larry and Mary obtained a divorce, and the decree as negotiated allowed alimony payments to Mary of $ 3,000 on the 15th of each month. The divorce was final on July 5, but Mary was short of cash, so Larry made the payments to her starting in March. What is Larry’s alimony deduction for the year?