Harold and Wanda were married in 1988. In 2002, 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.

INCORRECT. Reread § 71(b). A payment is not an "alimony or separate maintenance payment" unless it is, inter alia, received under a divorce or separation instrument. Under § 71(b)(2), such an instrument must be a decree, a written instrument incident to the decree, or a written separation agreement. None exists here.