Which statement is incorrect concerning alimony?

(A) Alimony payments executed under orders after December 31, 2018, will no longer be taxable income for the recipient or deductible by the payer.

(B) Taxpayers who make taxable alimony payments may be eligible to deduct these payments as an adjustment to income.

(C) Alimony payments may not include child support.

(D) To claim an adjustment for alimony paid, all that is necessary is the recipient's name and the amount of alimony paid.