How to read this?

[strauss]

In CO said......"The defendant shall pay child suport to the plaintiff pursuant to NY state CS standards Act Guidelines equal to 25% of his gross income, less FICA and NYC income tax plus an additional $300, half of which shall be considered maintence and the half of which shall be considered child support for tax purposes"  OK this is what I dont get, is it half of the $300? or half of the 25% and the $300?
  Thank You for your help

[socrateaser]

Gross - (FICA+NYC) +300 =  Total Support; $150 of Total is Spousal Support ans is tax deductable to payor and taxable to recipient.