Mary Lou is currently working with her divorce attorney on her impending divorce from her husband Buddy. She recently discovered that she is pregnant with Buddy's child. Mary Lou intends to keep and raise the child. Buddy's attorney has submitted a proposal that Buddy pay Mary Lou alimony of $900 Per month. The proposed alimony contract satisfies the IRS test for alimony. As a tax planner, what advice do you have for Mary Lou? Is there a way to structure the payments to minimize Mary Lou's Income tax?