axpayer A is a self$-$employed contractor, and their spouse, Taxpayer B$,$ is a high school math eacher. They are covered by a qualified plan and will be filing their return jointly. Taxpayer A$\text{'}$s chedule C shows a loss of $$5,000.$ Taxpayer B pays court$-$ordered alimony to a former spouse. The divorce was final in $1989.$ Taxpayer B was assigned to a new school in a different state and the couple moved.

Is this statement true regarding Taxpayer A and B$\text{'}$s aboverthe$-$line deductions when arriving at adjusted gross income $($AGI$)?$

$($Select all that apply$)$

Is this a correct option?

There will be a deduction for Deductible Part of Self$-$Employment tax, and Form SE will be attached.

This question may have more than one sub$-$question, which will be delvered one at a time on contimation of your answer:

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