Under the terms of his 2019 divorce agreement, Manfred must pay monthly child support of $2,000 and spousal support of $400 to his ex-wife Darlene. Unfortunately, Manfred fell behind in his payments and could only afford to pay a total of $19,500 to Darlene this year. What are the income tax implications for Manfred?

Question 5 options:

Manfred is deemed to have paid $19,500 in child support

Manfred is deemed to have paid $4,343 in spousal support and $14,157 in child support

Manfred is deemed to have paid $8,100 in spousal support and $10,400 in child support

Manfred may claim $26,400 in child support and $8,100 in spousal support