Under the terms of a divorce agreement entered into in 2017, Maria was to pay her wife Joyce \$2,000 per month in alimony and \$500 per month in child support. For a 12-month period, Maria can deduct from gross income (and Joyce must include in gross income):
a. \$0.
b. \$6,000.
c. \$24,000.
d. \$30,000.