Mark and Lindsey Armstrong recently divorced. Although grief stricken, Mark was at least partially comforted by his monthly receipt of $10,000 of alimony. He was particularly excited to learn from his friend, Mario, that alimony was not taxable. Due to problems with the real estate market Mark and Lindsey have been unable to sell their Mc Mansion and may continue living together. As Mark's CPA you need to meet with him to understand his tax position before year-end. Using primary authority as your sources write a memo to Mark's file.