Answer the following questions:

If your answer is zero, enter $"0".$

a$.$ Under a $2017$ divorce agreement, Britney is required to pay her ex$-$husband, Sam, $$700$ a month until their daughter is $18$ years of age. At that time, the required payments are reduced to $$450$ per month.

How much of each $$700$ payment may be deducted as alimony by Britney?

$

How much of each $$700$ payment must be included in Sam's taxable income?

$