QUESTION 43 The underlying rationale for the alimony rules for agreements or decrees entered into on or before 12/31/2018 is that: Alimony is a payment for the taxpayer's property and therefore, it is taxed to the recipient. The fruit and tree metaphor should be rigorously applied. The income should be taxed to the person who enjoys the benefits of the income. od The income should be taxed to the person with a claim of right to the income e None of the above