What changes did the Tax Cuts and Jobs Act ("TCJA") of 2017 make to child support payments related to divorces finalized after 2018 ? A) Under TCJA, deductibility of child support is no longer based on AGI. B) Under TCJA, child support is no longer required. C) Under TCJA, child support is included in income based on the AGI of the recipient and is deductrole based on AGI of the payor. D) There were no changes to child support under TCJA