1) Vern started paying child support to his ex-wife Glenda 5 years ago and also pays monthly spousal support payments. In regards to the taxation of these payments, which of the following statements is CORRECT? I) Vern's child support payment is tax deductible. II) Glenda must claim the spousal support as taxable income. III) Vern's spousal support payment is tax deductible. IV) Glenda must claim the child support as taxable income.

2)