A taxpayer earning $75,000 who paid $25,000 in alimony can deduct what amount from their California income?

In California, the treatment of alimony is different from the federal level. For federal tax purposes, alimony paid prior to 2019 is tax-deductible for the payer, while any alimony agreements established after December 31, 2018, are no longer deductible by the payer and are not taxable to the recipient. However, California does allow a deduction for alimony paid, regardless of when the agreement was established.

Given that the taxpayer in this scenario earned $75,000 and paid $25,000 in alimony, they can deduct the full amount of $25,000 from their California income tax. This means they can effectively reduce their taxable income, which can lead to a lower overall tax liability.

The key factor in this case is California's specific tax treatment of alimony payments, which permits a deduction against state income. Therefore, the correct answer is that the taxpayer can deduct the entirety of the alimony payments made, totaling $25,000.