The question below includes actual dates that must be used to determin the appropriate tax treatment of the fransaction. Jake and his wife divorced in $2018.$ Jake pays the following amounts to his former spouse during the current year:

Regular alimony payments

$$30,000$

Residence as part of a property settlement $$250,000$

Jake and his former spouse have a $10-$year$-$old child. When the child reaches the age of $18,$ the regular alimony payments are reduced by $$10,000.$ What amount can Jake deduct as alimony for the current year?

A$.$ $$0$

B$.$ $$10,000$

C$.$ $$20,000$

D$.$ $$280,000$