HOW ARE PAYMENT FOR ALIMONY AND SEPARETE MAINTENANCE FOR A NEW DIVORXCE OR SEPARATE INSTRUMENT EXECUTE IN 2023 TREATED FOR TAX PURPOSES? A- DEDUCTED BY PAYOR SPOUSE AND INCLUDED IN INCOME BY RECIPIENT, B-NOT DEDUCT BY PAYOR AND INCLUDE IN INCOME BU RECIPIENT, C- NOT DEDUCTED BY PAYOR AND NOT INCLUDE AS INCOME BY RECIPIENT, D- ONLY INCLUDED IN INCOME BY RECIPIENT

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