Question $30(2$ points$)$

What changes did the Tax Cuts and Jobs Act $("$TCJA$")$ of $2017$ make to alimony payments related to divorces finalized after $2018?$

A$)$ Under TCJA, the recipient does not report alimony as income and the payor does not receive a deduction.

B$)$ There were no changes to alimony under TCJA.

C$)$ Under TCJA, alimomy payments are no longer required.

D$)$ Under TCJA, alimony payments are included In income based on the AGI of the reciplent and are deductible based on AGI of the payor.