Taxpayer A is a self$-$employed contractor, and their spouse, Taxpayer B$,$ is a high school math teacher. They are covered by a qualified plan and will be filing their return jointly. Taxpayer A schedule C shows a loss of $$5000\mathrm{.}00.$ 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 above$-$the$-$line deductions when arriving at adjusted gross income?

Taxpayer A and B may take a deduction for self$-$employed simplified employee pension contributions limited to $25\%?$