Which of the following statements about alimony payments is true? a. to qualify as alimony, payments must be made in cash. b. alimony payments are includible in the gross income of the recipient. c. to qualify as alimony, payments cannot continue after the death of the recipient. d. to qualify as alimony, payments must be made under a written agreement or divorce decree that does not designate the payments as "nonalimony" or child support. e. all of these