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?