(1) Evidence of the other available resources of a parent;
(2) The reasonable necessities of a parent;
(3) The net income of a parent remaining after withholdings required by law or as a condition of employment;
(4) A parent’s ability to borrow;
(5) The number and needs of other dependents of a parent;
(6) The special hardships of a parent including, but not limited to, any medical circumstances of a parent affecting the parent’s ability to pay child support;
(7) The needs of the child;
(8) The desirability of the custodial parent remaining in the home as a full-time parent and homemaker;
(9) The tax consequences, if any, to both parents resulting from spousal support awarded and determination of which parent will name the child as a dependent; and
(10) The financial advantage afforded a parent’s household by the income of a spouse or another person with whom the parent lives in a relationship similar to that of a spouse. [1989 c.811 §4; 1993 c.33 §287; 1993 c.354 §1; 1995 c.608 §30; 2001 c.622 §42; 2007 c.71 §8; 2007 c.356 §3; 2015 c.629 §1; 2019 c.13 §14; 2021 c.597 §50]