All of the following are true regarding child support payments except:

A$.$ If both alimony and child support payments are called for by the taxpayer$$s divorce or separation instrument, and he or she pays less than the total required, the payments apply first to alimony and then to child support

B$.$ Child support payments are not deductible by the payer and are not taxable to the payee

C$.$ The amount of child support may vary over time

D$.$ A payment that is specifically designated as child support or treated as specifically designated as child support under a divorce or separation instrument is not alimony