With respect to spousal and child support, which of the following statements is NOT correct? a. Any amounts that are not specifically identified in the agreement as spousal support will be considered child support. b. Deductible support payments reduce the taxpayers Earned Income for RRSP purposes. c. The recipient of child support payments will not be able to claim the tax credit for an eligible dependant. d. An amount qualifies as a support payment only if it is payable or receivable on a periodic basis.