Ben and Jennifer get divorced in 2022. Which of the following statements is true regarding the tax consequences of the divorce?

a. Ben will be able to deduct any alimony paid to Jennifer in future years.

b. Any property divided between the two will be subject to gain or loss recognition.

c. If a QDRO is issued regarding Ben’s qualified retirement plan assets, Jennifer will “step into Ben’s shoes” for the plan assets that are transferred to her and will not be taxed on the distribution if rolled over into a new qualified plan.

d. They will file as married filing separately until one of them remarries.