Tax implications of paying former spouse part of income after separation

In 2024, my former spouse and I separated on February 7. I was receiving unemployment benefits at the time and continued to provide her with 50% of the income until the benefits ceased - a total of $4,272 was paid to her. 

 

Am I required to assume the full tax payment on that money? I believe that money that she receives from me incident to a divorce isn't taxable for her, but am I stuck with paying the full tax on that money? Can I become a nominee recipient and send her a 1099?

 

Thanks for the assistance.