Harold and Wanda were married in 1988. In 2001, they decided to live apart. Harold moved from the marital residence to an apartment. When Wanda spoke to Harold, she told him that she needed $1,000 each month to meet her expenses. Thereafter, each month Harold sent a $1,000 check to Wanda.

Question 1. Is Harold allowed a deduction for the $1,000 monthly payments to Wanda?


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