A taxpayer has some family support payment expenses that they are treating as alimony from an agreement entered in 2016. A court decision determines that the family support order is improperly structured and therefore half of the expenses are considered a form of child support. What is the consequence of this decision? Child support is nondeductible and all alimony deductions must be halved. No change occurs. The child support portion of the family support payments are itemized instead of subtracted from income. All prior nondeductible amounts are added in income in the year of the decision to equalize the historical treatment of payments