Code section 17302 conforms FTB and California law to the U.S. Supreme Court decision Lunding v. N.Y Appeals Tribunal-1998, allowing a prorated alimony deduction to non-residents and part-year residents.  Non-residents or part year residents are allowed an alimony paid deduction in the same ratio, not to exceed 1.00, as California adjusted gross income for the entire year, computed without regard to the alimony deduction, bears to total adjusted gross income, computed without regard to the alimony deduction. Note: California has not conformed to the TCJA treatment of alimony (non-taxable by recipient/non-deductible by payer) from decrees entered into after 2018.