Under the terms of their divorce settlement, Barry Low must pay his former spouse, Mandy Brock, $1,000 per month in child support and $1,800 per month in spousal support. While in previous years, Barry has paid the full amounts required by the settlement, in 2020, his payments total only $14,000. How will these payments be dealt with in the tax returns filed by Barry and Mandy? A- I - T =