With regard to the alimony deduction in connection with a 2012 divorce, which one of the following statements is correct? A. Alimony may be paid either in cash or in property. B. Alimony is deductible by the payor spouse, and includible by the payee spouse, to the extent that payment is contingent on the status of the divorced couple’s children. C. The divorced couple may be members of the same household at the time alimony is paid, provided that the persons do not live as husband and wife. D. Alimony payments must terminate on the death of the payee spouse.