Jerry and Jessica get divorced December 31, 2018. The divorce agreement states that Jerry will pay Jessica child support payments of $100,000 per year until their twins turn 18. Once the children are 18, Jerry will pay Jessica $65,000. If Jerry pays Jessica $100,000 in the year the twins turn 18, how much should be treated as child support and how much is alimony? How does your answer change if the divorce agreement was executed on January 10, 2019?