On August 15, 2019, Annie and Johnny Matthews sign a separation agreement that calls for Annie to pay Johnny $1200 per month in child support (Johnny will have custody of their 3 children) and $2,000 per month in spousal support beginning September 1. During 2019, Annie ends up paying only $8500 total in the remaining four months in 2019. What amount of support is deductible in 2019 to Annie and taxable to Johnny?