Didn't anyone recognize that the above song is a parody of DIVORCE, made famous by Tammy Wynette in 1968? Here's the original, for comparison:

DIVORCE (a.k.a. D-I-V-O-R-C-E)
(Bobby Braddock and Curly Putman)

Our little boy is four years old, and he's quite a little man.
So we spell out the words we don't want him to understand.
Like T-O-Y, or maybe S-U-R-P-R-I-S-E.
But the words we're hiding from him now tear the heart right out of me.

CHORUS: Our D-I-V-O-R-C-E becomes final today.
Me and little J-O-E will be going away.
I love you both and this will be pure H-E-double-L for me.
Oh, I wish that we could stop this D-I-V-O-R-C-E.

Watch him smile, h e thinks it's Christmas, or his fifth birthday.
And he thinks C-U-S-T-O-D-Y spells fun, or play.
I spell out all the hurtin' words and I turn my head when I speak.
'Cause I can't spell away this hurt that's dripping down my cheek. CHORUS

[Recorded by Tammy Wynette, Dolly Parton, Dottie West, and others.]