ÿWPC« ƒŒÌCòvW²;Éy÷àÇ'‚Ã;Ï8–.Súz ÅLj>݉]€^áÀ„’8F·œÊˉÃdjóPñϘ·ý¸n ¸ ¯è3cC6øùsºÓ8߇®C‹ÅH0)ë W:”§U{â(>Ç7LYâJmõR.„9X½ø)ˆÿ¥æéñ;7c=!¦3qû¿w›Î•e„ºèÊrõ¼{ë¶”®®•eïêHÎÃÛÝÏiŸ(<|,Ð&Þ•Uˆ‘à+ qâÑÈŒojåxt2ió)™<»^=å¬r£;TC#þ€¡ïš)ŒZUêÍ u¯¸B»âѨÌìòU¢uÁ» òIý°Ó&˜´©>Å,KyûþM…ÿuTÑfõйà T?Aþ©Óê½6wVU†5R5Qã±5 ”S(ø Öÿ¬_ù FpÈ[ˆ}‡ô$ÉÆðw© U«K–9Eiça*ÆDÜ÷x<·iH âþÆ?ÁAò㈰ÆÉÁõ}ÖcˬH„°Ç#`4®·JŽçè+¬]y††V æéx¾2Âo°¹™êj*•lÊ$ “‚·ž«Ñе¡á\ùVßÖòöæj™…õåF/P±‹ „ O,sôÞ‡Mû¸À)Ñ=]¦LF¥b#Á\ % ^ # 0ˆ/ UN· w 4 z Ò— i x mz 1‡‘ Æ ÆÞ Ƥ Æj 0c0N“ 1‡• 0DE`UNb°U>¸ ö 1u 72}ñ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯b                                     0먨¨¨ B““ 0¤° D3T D-‡ 0K´´ ASÿÆR 0¤ 0D¼ A«˜HP LaserJet 4050 Series PCL 5eÈÈ,,,,ÈÈ0»Q}.)â (`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman RegularŠ~&)¢Ø+00 ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wpt3|xÿU‹ÿÀÀÀ05hCEKQW]cioAutoList1I.I.I.I.I.I.I.I.Level 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(;3£$´´Ô2#ÔÚ  Ú0Ú  Ú.Ô3  Ôà0  à(š½CEKQW]cioAutoList2A.A.A.A.A.A.A.A.(#Ã$òòÚ  Ú0Ú  Úóó(ÖÃ9 Z‹6Times New Roman Regular ô\  `‹&Times New RomanÿÿSDU_153#37=CIQYag­­1.a.i.(1)(a)(i)1)a)i) çÝ ƒRGC$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ôíò»»ÔÝ  ÝÔ_ÔPursuant€to€the€final€decree,€Appelleeððs€name€was€restored€to€her€former€name€of€Karen€Leigh€Anderson.- ù-(|G2GC$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€Qe»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ôíò»»Ô d(|3$££Ý ƒ£ª!ÝÑ€.ÑÑ8€Qe»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€Qe»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€Qe»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼Qe»»»ÔÑ8€ ™XXdì»»d8ÑÑ  Ñà@ü ü ìàÔ‡îO„QeÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@kk$ìàAT€NASHVILLEÔ#†¼Qe»îîO„ #ԈРÖ& ÐÓ  ÓJuly€2000€SessionÐ üL ÐÔ‡X ™X»¼QeÔÌò òÔ#†¼Qe»XX ™î#ÔSTEPHEN€DOUGLAS€FILLMOREòòóó€v.€KAREN€LEIGH€FILLMOREòòóóÔ‡X ™X»¼QeÔó óÐ úJ ÐÌà@@½½ìàò òDirect€Appeal€from€the€Chancery€Court€for€Robertson€CountyÐ ú J Ðà@@øøìàNo.€8858€€€€€€Carol€Catalano,€ChancellorÐ æ 6 ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<©` AßÐ ªú  ÐÌà@@TTìàNo.€M1999„00714„Ô_ÔCOAÔ_Ô„R3„CV€„€Filed€September€14,€Ô_Ô2000Ô_ÔÐ ¥õ  ÐÌßA€V) °°` dE<|` AßÐ }Í  Ðó óÌÓ  ÓÔ‡X ™XXX ™ÔThis€appeal€arises€from€a€dispute€between€Appellant€Stephen€Douglas€Fillmoreòòò ò€ó óóóand€Appellee€KarenÐ xÈ  ÐLeigh€(Anderson)€Fillmore׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€regarding€the€terms€of€their€divorce.€€The€court€issued€a€Final€DecreeÐ d´ Ðof€Divorce,€divided€the€partiesðð€marital€property€and€debts,€and€awarded€Ms.€Anderson€alimony€ò òòòinÐ P  Ðsolidoó óóó.€€In€addition,€the€court€awarded€custody€of€the€one€minor€child€to€Ms.€Anderson€and€set€aÐ <Œ Ðchild€support€amount€based€on€the€appropriate€guidelines.€€On€appeal,€Mr.€Fillmore€argues€that€theÐ (x Ðtrial€court€erred€in€its€valuation€of€certain€marital€property,€improperly€awarded€alimony€òòò òin€solidoó óóó,Ð d Ðand€failed€to€include€as€a€marital€debt€a€pre„marital€debt€of€Mr.€Fillmore.€€In€addition,€Mr.€FillmoreÐ P Ðargues€that€the€trial€court€improperly€calculated€his€child€support€obligation€based€on€his€currentÐ ì< Ðincome.€€We€affirm€the€ruling€of€the€trial€court.€òòò òóóÐ Ø( Ðó óÔ#†X ™XXX ™È#ÔÔ#†¼Qe»XX ™p#ÔÔ‡X ™X»¼QeÔÓ¼ÓÌò òTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Chancery€Court€Affirmed;€andÐ ° ÐRemandedó óÐ œì ÐÌòòÓ  ÓÔ#†¼Qe»àX ™± #ÔÔ‡X ™X.¼QeÔDavid€R.€Farmer,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòW.€Frank€Crawford,€P.J,€W.S.,óóÐ tÄ Ðand€òòAlan€E.€Highers,€J.óó,€joined.Ð `° ÐÌJeanan€Mills€Stuart€and€W.€Allen€Barrett,€Nashville,€Tennessee,€for€the€appellant,€Stephen€DouglasÐ 8!ˆ  ÐFillmore.Ð $"t! ÐÌCharlotte€U.€Fleming,€Springfield,€Tennessee,€for€the€appellee,€Karen€Leigh€Fillmore.Ð ü#L# ÐÌÓp Óò òOPINIONó óÔ#†¼Qe»XX ™Ÿ #ÔÔ‡X ™X»¼QeÔÐ Ô%$!% ÐÔ#†¼Qe»XX ™¸ #ÔÓ  ÓÔ€X ™X»¼QeÔÔ‡X ™XXX ™ÔÌà  àStephen€Fillmore€and€Karen€Fillmore€were€married€on€June€1,€1985.€€During€this€marriage,Ð ¬'ü"' Ðthey€had€one€child,€Hanna€Leigh€Fillmore,€born€in€February,€1992.€€Mr.€Fillmore€filed€for€divorceÐ ˜(è#( Ðin€February,€1997€and€a€final€decree€was€entered€on€September€22,€1999.€€Ð „)Ô$) Ðâ âÐ p*À%*ýn Ðà  àPrior€to€the€partiesðð€marriage,€Mr.€Fillmore€owned€and€operated€Fillmore€Painting,€aÐ ° Ðâ âcommercial€painting€business,€as€a€sole€proprietorship.€€In€1994,€the€assets€of€this€business€wereÐ œì Ðtransferred€to€Fillmore€Construction,€Inc.,€a€corporation€in€which€Mr.€Fillmore€and€Ms.€FillmoreÐ ˆØ Ðeach€held€fifty€percent€(50%)€of€the€outstanding€shares.€€In€1997,€this€corporation€made€a€net€profitÐ tÄ Ðof€seventy„three€thousand€seven€hundred€and€thirty€seven€dollars€($73,737)€as€well€as€providingÐ `° Ðsalaries€for€both€Mr.€Fillmore€and€Ms.€Fillmore€in€a€total€amount€of€thirty€thousand€nine€hundredÐ L œ Ðand€seventy€seven€dollars€($30,977).€€However,€as€the€result€of€several€of€the€companyððs€employeesÐ 8 ˆ Ðmaking€workersðð€compensation€claims,€the€required€workersðð€compensation€premiums€increased€toÐ $ t Ða€point€where€it€was€no€longer€feasible€for€the€corporation€to€continue€operation.€€As€a€result,€Mr.Ð  ` ÐFillmore€convinced€his€mother€to€establish€another€commercial€painting€business€which€was€namedÐ ü L  ÐCBF.Ð è 8  ÐÌà  àCBF€conducted€the€same€type€of€painting€services€provided€by€Fillmore€Construction,€thoughÐ À  Ðit€was€to€do€a€much€lower€rate€of€out„of„state€work.€€Mr.€Fillmore€directed€all€CBF€operations€andÐ ¬ü  Ðreceived€a€salary€of€one€thousand€two€hundred€and€twenty„two€dollars€($1,222)€per€month,€while€hisÐ ˜è  Ðmother€held€all€the€required€business€licenses.€€CBF€leased€the€now€idle€equipment€from€FillmoreÐ „Ô  ÐConstruction,€Inc.€and€obtained€Workersðð€Compensation€Insurance€for€a€much€lower€cost€thanÐ pÀ ÐFillmore€Construction€could€have€under€the€circumstances.€€Lease€payments€of€approximately€thirtyÐ \¬ Ðthousand€six€hundred€dollars€($30,600)€were€paid€by€CBF€to€Fillmore€Construction€over€the€periodÐ H˜ Ðof€January€1,€1999€to€July€15,€1999.€Ð 4„ ÐÌà  àPrior€to€the€birth€of€the€partiesðð€child,€Ms.€Fillmore€was€employed€as€a€secretary€and€later€anÐ  \ Ðuncertified€technician€at€a€hospital.€€After€their€child€was€born,€Ms.€Fillmore€left€her€employmentÐ øH Ðagainst€the€wishes€of€her€husband€to€stay€at€home€with€their€daughter.€€During€the€final€stage€of€herÐ ä4 Ðmarriage,€she€also€attended€and€completed€a€program€for€medical€assistants,€incurring€student€loansÐ Ð  Ðof€approximately€six€thousand€dollars€($6,000).€€Ms.€Fillmore€has€yet€to€pass€the€qualifyingÐ ¼  Ðexamination€which€would€allow€her€to€seek€employment€as€a€medical€assistant.€€In€1977,€Mr.Ð ¨ø ÐFillmore€purchased€real€property€in€Smith€County€with€twenty„three€thousand€dollars€($23,000)Ð ”ä Ðborrowed€from€his€father€for€this€purpose.€€This€loan€was€secured€by€a€Deed€of€Trust€with€repaymentÐ €Ð Ðto€be€made€when€the€property€was€sold.€€In€1996,€Mr.€Fillmore€sold€this€property€for€one€hundredÐ l¼ Ðand€ten€thousand€dollars€($110,000)€without€obtaining€a€signed€release€from€his€father.€€Mr.€FillmoreÐ X ¨ Ðdid€not€use€these€proceeds€to€pay€his€father,€instead,€along€with€money€obtained€from€his€wife,€heÐ D!” Ðpurchased€the€marital€residence€as€well€as€additional€real€estate.€€In€April€of€1997,€Mr.€Fillmore€didÐ 0"€  Ðmake€one€payment€of€eight€thousand€five€hundred€dollars€($8,500)€from€the€partiesðð€joint€checkingÐ #l! Ðaccount€in€partial€satisfaction€of€this€debt.€Ð $X" ÐÌà  àSeveral€points€of€contention€were€raised€during€the€divorce€hearing.€€Mr.€Fillmore€placed€theÐ à%0!$ Ðvalue€of€Fillmore€Construction,€Inc.€at€zero€dollars€($0.00)€due€to€the€fact€that€Fillmore€ConstructionÐ Ì&"% Ðceased€to€contract€its€painting€services€and€only€produced€revenue€from€leasing€its€paintingÐ ¸'#& Ðequipment€to€Ô_ÔCBFÔ_Ô.€€Ms.€Fillmore€placed€the€value€of€Fillmore€Construction€at€forty„three€thousandÐ ¤(ô#' Ðnine€hundred€and€thirty„three€dollars€($43,933).€€Mr.€Fillmore€also€disputed€the€granting€of€alimonyÐ )à$( Ðòòò òin€solidoó ó€óóto€his€wife€for€the€purpose€of€paying€her€student€loans.€€In€addition,€Mr.€Fillmore€claimedÐ |*Ì%) Ðthat€his€pre„marital€debt€to€his€father€should€be€treated€as€a€marital€debt€because€Ms.€FillmoreÐ h+¸&* Ðreceived€some€of€the€benefit€of€the€saleòò€óóof€the€property€used€as€security€for€this€debt.€€Finally,€Mr.Ð ° ÐFillmore€claimed€that€the€court€should€rely€only€on€his€earnings€in€1998€to€calculate€his€child€supportÐ œì Ðobligation€as€his€earnings€were€much€lower€in€1998€than€in€the€two€previous€years.€€Ms.€FillmoreÐ ˆØ Ðclaimed€that€this€drop€in€income€was€due€to€the€nuances€of€the€interactions€between€FillmoreÐ tÄ ÐConstruction€Inc.€and€Ô_ÔCBFÔ_Ô.€Ð `° ÐÌà  àIn€its€final€decree€of€divorce,€the€trial€court€valued€Fillmore€Construction,€Inc.€at€fortyÐ 8 ˆ Ðthousand€dollars€($40,000).€€The€trial€court€also€awarded€alimony€òòò òin€solidoó ó€óóto€Ms.€Fillmore€throughÐ $ t Ðthe€requirement€that€Mr.€Fillmore€pay€all€of€her€outstanding€student€loans.€€The€trial€court€refusedÐ  ` Ðto€rule€that€the€pre„marital€debt€of€Mr.€Fillmore€to€his€father€for€the€purchase€of€the€Smith€CountyÐ ü L  Ðproperty€was€a€marital€debt,€finding€instead€that€it€was€a€separate€debt€of€Mr.€Fillmore.€€Finally,€theÐ è 8  Ðtrial€court€found€that€Mr.€Fillmoreððs€1998€income€was€not€dispositive€in€deciding€the€amount€of€childÐ Ô$  Ðsupport.€€Instead,€the€trial€court€found€that€Mr.€Fillmoreððs€1996€and€1997€incomes€were€moreÐ À  Ðrepresentative€of€the€yearly€income€of€a€self„employed€manager€of€a€paint€contracting€firm.€€As€such,Ð ¬ü  Ðthe€trial€court€based€its€determination€of€child€support€on€the€income€earned€during€that€period.€Ð ˜è  ÐÌà  àThe€issues€on€appeal,€as€we€perceive€them,€are€as€follows:Ð pÀ ÐÌÓ€ (5h83ÓÝ"‚3£"ÝÝ  Ýà  àÝ‚3£7(ÝÔ25hÔÚ  ÚIÚ  Ú.Ô3  Ôà0 ` àÝ  ÝDid€the€trial€court€properly€value€Fillmore€Construction,€Inc.€for€purposes€of€itsÐ H˜ Ðdivision€as€marital€property?€Ýƒ3£7(p(ÝŒÐ4„` (#` (# ÐŒÝ  ÝÌà  àÝ"‚3£"ÝÝ  ÝÝ‚3£ž)ÝÔ25hÔÚ  ÚIIÚ  Ú.Ô3  Ôà0 ` àÝ  ÝØ! !ØDid€the€trial€court€err€in€awarding€alimony€òòò òin€solidoó óóó€to€Ms.€Fillmore€through€theÐ  \ Ðrequirement€that€Mr.€Fillmore€pay€her€student€loans?€€€Ýƒ3£ž)Ë)ÝŒÐøH` (#` (# ÐŒÝ  ÝÌà  àIII.à0 ` àDid€the€trial€court€properly€classify€the€pre„marital€debt€to€his€father€incurred€by€Mr.Ð Ð  ÐFillmore€as€a€separate€debt?м ` (#` (# ÐÌà  àIV.à0 ` àDid€the€trial€court€err€in€refusing€to€consider€the€most€recent€income€statements€ofÐ ”ä ÐMr.€Fillmore€in€the€calculation€of€child€support?ЀÐ` (#` (# Ðà  àÌTo€the€extent€that€these€issues€involve€questions€of€fact,€our€review€of€the€trial€courtððs€ruling€is€ò òòòdeÐ X ¨ Ðnovo€óóó ówith€a€presumption€of€correctness.€€ò òòòSeeóó€ó óTenn.€R.€App.€P.€13(d).€€Accordingly,€we€may€notÐ D!” Ðreverse€the€courtððs€factual€findings€unless€they€are€contrary€to€the€preponderance€of€the€evidence.€Ð 4"„  Ðò òòòSee,€e.g.óó,€òòRandolph€v.€Randolphóóó ó,€937€S.W.2d€815,€819€(Tenn.€1996);€Tenn.€R.€App.€P.€13(d).€€WithÐ  #p! Ðrespect€to€the€courtððs€legal€conclusions,€however,€our€review€is€ò òòòde€novo€óóó ówith€no€presumption€ofÐ $`" Ðcorrectness.€€ò òòòSee,€e.g.,€Bell€ex€rel.€Snyder€v.€Icard,€Merrill,€Cullis,€Timm,€Furen€and€Ginsburg,Ð ü$L # ÐP.A.óóó ó,€986€S.W.2d€550,€554€(Tenn.€1999);€Tenn.€R.€App.€P.€13(d).Ð è%8!$ Ðà  àà ` àà ¸ àà  àà h àà À àà  àà p àà È àà  àò òòòÌÓ  ÓValuation€of€Fillmore€Construction,€Inc.Ð ¼' #& ÐÌóóó óÓ  Óà  àThe€trial€court€valued€Fillmore€Construction,€Inc.€at€forty€thousand€dollars€($40,000)€andÐ Œ)Ü$( Ðâ âawarded€it€to€Mr.€Fillmore.€€Mr.€Fillmore€argues€on€appeal€that€this€corporation€is€without€valueÐ x*È%) Ðbecause€it€has€ceased€painting€operations€while€Ms.€Fillmore€contends€that€the€corporation€isÐ ° Ðworth€almost€forty„four€thousand€dollars€($44,000).Ð œì Ðâ âÌà  àMr.€Fillmore€presented€evidence€at€trial€that€Fillmore€Construction,€Inc.€has€no€value.€€InÐ tÄ Ðfact,€the€last€balance€statements€for€Fillmore€Construction€submitted€to€the€court€for€JanuaryÐ `° Ðthrough€October€of€1998€clearly€showed€that€the€company€had€a€total€equity€of€twenty„fiveÐ L œ Ðthousand€nine€hundred€and€forty„nine€dollars€($25,949)€at€the€end€of€this€period.€€In€addition,€it€isÐ 8 ˆ Ðclear€from€the€record€that€Fillmore€Construction,€Inc.€received€almost€thirty€thousand,€sixÐ $ t Ðhundred€dollars€($30,600)€in€lease€payments€from€CBF€during€the€first€six€months€of€1999.€Ð  ` ÐÌà  àAs€this€court€has€stated€in€the€past,€ð ð[t]he€valuation€of€an€asset€is€a€question€of€fact,€andÐ è 8  Ðon€appeal€there€is€a€presumption€that€the€trial€courtððs€valuation€is€correct.ðð€€ò òòòSmith€v.€Smithóóó ó,€912Ð Ô$  ÐS.W.2d€155,€157„58€(Tenn.€Ct.€App.€1995)€(ò òòòcitingóó€òòWallace€v.€Wallaceóóó ó,€733€S.W.2d€102,€107Ð À  Ð(Tenn.€Ct.€App.€1987),€ò òòòEdwards€v.€Edwardsóóó ó,€501€S.W.2d€283,€288€(Tenn.€Ct.€App.€1973)).€Ð °  ÐThus,€unless€this€court€discovers€that€the€evidence€preponderates€against€the€findings,€we€mustÐ œì  Ðaffirm€the€trial€court€absent€an€error€of€law.€€ò òòòSeeóó€ó óTenn.€R.€App.€P.€13(d).€€After€reviewing€theÐ ˆØ  Ðevidence€set€out€above,€it€is€clear€to€this€court€that€Fillmore€Construction€had€a€value€greater€thanÐ xÈ Ðzero€dollars€($0.00).€€As€such,€we€cannot€say€that€the€evidence€preponderates€against€the€trialÐ d´ Ðcourtððs€findings€on€this€issue€and,€thus€we€affirm€its€findings.Ð P  ÐÓ€ (š½88 ÓØ! !Øòòò òÌÓ  ÓAward€of€AlimonyÐ $t ÐÌÓ  Óó óóóà  àThe€trial€court€ordered€Mr.€Fillmore€to€pay€Ms.€Fillmoreððs€six€thousand€dollar€($6,000)Ð ôD Ðstudent€loan€as€alimony€ò òòòin€solidoóóó ó.ò òòò€€óóó óOn€appeal,€Mr.€Fillmore€argues€that€the€trial€court€erred€inÐ à0 Ðawarding€this€alimony€to€Ms.€Fillmore.€€Mr.€Fillmore€claims€that€Ms.€Fillmore€was€not€entitled€toÐ Ì Ðalimony€because€she€was€awarded€a€life€insurance€policy€in€the€division€of€the€marital€property.€Ð ¸ ÐHe€characterizes€this€award€as€an€inequitable€division€of€property€that€should€bar€her€fromÐ ¤ô Ðobtaining€alimony€of€any€kind.€€In€the€alternative,€he€argues€that€the€ability€of€Ms.€Fillmore€toÐ à Ðwork€in€her€previous€type€of€employment€should€bar€any€alimony€award.€ò òòòÐ |Ì Ðóóó óÌà  àA€trial€court€has€broad€discretion€in€determining€the€necessity,€nature,€amount€andÐ T ¤ Ðduration€of€any€alimony€awards.€€ò òòòSee€Anderton€v.€Andertonóóó ó,€988€S.W.2d€675,€682€(Tenn.€Ct.Ð @! ÐApp.€1998)€(ò òòòciting€Garfinkel€v.€Garfinkeló óóó,€945€S.W.2d€744,€748€(Tenn.€Ct.€App.€1996);€ò òòòJones€v.Ð ,"|  ÐJonesóóó ó,€784€S.W.2d€349,€352€(Tenn.€Ct.€App.€1989)).€€Decisions€regarding€alimony€require€theÐ #h! Ðcareful€consideration€and€balancing€of€a€variety€of€factors,€including€those€in€Tenn.€Code€Ann.€ððÐ $T" Ð36„5„101(d)(1).€€ò òòòSee€id.€óóó óat€683€(òòò òciting€Hawkins€v.€Hawkinsó óóó,€883€S.W.2d€622,€625€(Tenn.€Ct.Ð ð$@ # ÐApp.€1994);€òòò òLoyd€v.€Loydó óóó,€860€S.W.2d€409,€412€(Tenn.€Ct.€App.€1993)).€€Those€factors€are€asÐ Ü%,!$ Ðfollows:Ð È&"% Ðà€(#(#K(#àˆÌÔ#†X ™XXX ™: #ÔÔ‡X ™XXX ™ÔÓÈÓÓ  Óà8  àà ` à(A)€The€relative€earning€capacity,€obligations,€needs,€and€financial€resourcesÐ  (ð#' Ðof€each€party,€including€income€from€pension,€profit€sharing€or€retirement€plans€andÐ h)¸$( Ðall€other€sources;Ð0*€%)Ð Ð  Ðà8  àà ` à(B)€The€relative€education€and€training€of€each€party,€the€ability€andÐ ø*H&* Ðopportunity€of€each€party€to€secure€such€education€and€training,€and€the€necessity€ofÐ À+'+ Ða€party€to€secure€further€education€and€training€to€improve€such€party's€earningÐ ° Ðcapacity€to€a€reasonable€level;ÐxÈÐ Ð  Ðà8  àà ` à(C)€The€duration€of€the€marriage;Ð@Ð Ð  Ðà8  àà ` à(D)€The€age€and€mental€condition€of€each€party;ÐXÐ Ð  Ðà8  àà ` à(E)€The€physical€condition€of€each€party,€including,€but€not€limited€to,Ð Ð  Ðphysical€disability€or€incapacity€due€to€a€chronic€debilitating€disease;ИèÐ Ð  Ðà8  àà ` à(F)€The€extent€to€which€it€would€be€undesirable€for€a€party€to€seekÐ ` ° Ðemployment€outside€the€home€because€such€party€will€be€custodian€of€a€minor€Ô% ‡ ÔÔ%†ÛFÔchildÐ ( x Ðof€the€marriage;Ðð @Ð Ð  Ðà8  àà ` à(G)€The€separate€assets€of€each€party,€both€real€and€personal,€tangible€andÐ ¸   Ðintangible;Ѐ Ð Ð Ð  Ðà0  àà ` à(H)€The€provisions€made€with€regard€to€the€marital€property€as€defined€in€ðð€Ô#†X ™XXX ™µA#ÔÔ‡X ™XXX ™Ô€€€€€€€€€€€Ð H ˜  Ð36„4„121;Ð` (#(# Ðà8  àà ` àÔ#†X ™XXX ™nH#ÔÔ‡X ™XXX ™Ô(I)€The€standard€of€living€of€the€parties€established€during€the€marriage;ÐØ( Ð Ð  Ðà8  àà ` à(J)€The€extent€to€which€each€party€has€made€such€tangible€and€intangibleÐ  ð  Ðcontributions€to€the€marriage€as€monetary€and€homemaker€contributions,€and€tangibleÐ h¸  Ðand€intangible€contributions€by€a€party€to€the€education,€training€or€increased€earningÐ 0€  Ðpower€of€the€other€party;ÐøH Ð Ð  Ðà8  àà ` à(K)€The€relative€fault€of€the€parties€in€cases€where€the€court,€in€its€discretion,Ð À Ðdeems€it€appropriate€to€do€so;€andЈØÐ Ð  Ðà8  àà ` à(L)€Such€other€factors,€including€the€tax€consequences€to€each€party,€as€areÐ P  Ðnecessary€to€consider€the€equities€between€the€parties.Ô#†X ™XXX ™I#ÔÔ‡X ™XXX ™ÔÐhÐ Ð  ÐÌÓäAÓTenn.€Code€Ann.€ðð€36„5„101(d)(1)€(Supp.€1999).Ð ¨ø ÐÌà  àIt€is€clear€from€the€record€that€Mr.€Fillmoreððs€first€argument€is€flawed€on€its€face.€€Mr.Ð 8ˆ ÐFillmore€argued€that€Ms.€Fillmore€benefitted€from€an€inequitable€division€of€property€through€theÐ P Ðaward€of€a€life€insurance€policy€and€was€therefore€not€entitled€to€any€alimony.€€Careful€review€ofÐ È Ðthe€record€shows€that€the€award€of€the€life€insurance€policy€by€the€court€was€intended€to€representÐ à ÐMs.€Fillmoreððs€share€of€the€equity€in€Fillmore€Construction,€Inc.€€As€such,€its€award€did€notÐ X¨ Ðrepresent€an€inequitable€division€of€marital€funds€but€instead€represented€an€award€given€at€theÐ  p Ðcourtððs€discretion€to€compensate€Ms.€Fillmore€for€the€courtððs€decision€to€award€the€entire€equityÐ è8 Ðin€Fillmore€Construction,€Inc.€to€Mr.€Fillmore.€Ð °  ÐÌà  àMr.€Fillmoreððs€second€argument€presents€a€more€general€approach€to€the€granting€ofÐ @" Ðalimony.€€Simply,€Mr.€Fillmore€states€that€Ms.€Fillmoreððs€ability€to€work€should€bar€any€order€ofÐ  X# Ðalimony.€€The€trial€court€refused€to€award€any€amount€of€rehabilitative€alimony€in€its€final€order.€Ð Ð $ ÐHowever,€the€court€saw€fit€to€award€Ms.€Fillmore€six€thousand€dollars€($6,000)€in€alimony€ò òòòinÐ ˜!è% Ðsolidoóóó ó€through€its€requirement€that€Mr.€Fillmore€pay€Ms.€Fillmoreððs€school€loans.€Ð `"°& ÐÌà  àThe€preference€the€legislature€has€expressed€for€rehabilitative€alimony€does€not€bar€theÐ ð#@( Ðaward€of€other€types€of€support.€€ò òòòSee€Andertonóóó ó,€988€S.W.2d€at€682.€€As€previously€stated,€theÐ ¸$ ) Ðtrial€court€has€broad€latitude€in€awarding€alimony.€€This€decision€is€a€factual€determination€thatÐ €%Ð * Ðrequires€the€balancing€of€the€numerous€factors€laid€down€by€the€legislature.€€ò òòòSee€Watters€v.Ð H&˜!+ ÐWattersó óóó,€959€S.W.2d€585,€592€(Tenn.€Ct.€App.€1997)€(òòò òciting€Brown€v.€Brownóóó ó,€913€S.W.2d€163,Ð '`", Ð169€(Tenn.€Ct.€App.€1994)).€€The€trial€court€in€this€case€made€several€express€findings€in€its€finalÐ Ø'(#- Ðruling€supporting€its€decision€to€award€alimony€ò òòòin€solidoó óóó€to€Ms.€Fillmore,€including€aÐ  (ð#. Ðdetermination€that€she€lacked€any€available€funds€to€pay€her€school€loans.€€After€a€review€ofÐ h)¸$/ Ðthese€findings,€we€conclude€that€the€trial€court€did€not€abuse€its€discretion€in€this€matter€and,€asÐ 0*€%0 Ðsuch,€we€affirm€its€award€to€Ms.€Fillmore.€Ð ø*H&1 ÐÐ À+'2 ÐÓ  Óà @ àà @` àà @¸ àà @ àà @h àà @À àà @ àò òòòClassification€of€DebtÐ ° ÐÌó óóóÓ  Óà  àThe€trial€court€ruled€in€its€final€divorce€decree€that€Mr.€Fillmoreððs€pre„marital€debt€to€hisÐ @ Ðfather€was€a€personal,€separate€debt€and€not€a€marital€debt.€€As€previously€discussed,€this€debtÐ X Ðarose€from€Mr.€Fillmore€borrowing€money€from€his€father€to€purchase€property€in€Smith€CountyÐ Ð  Ðwith€the€requirement€that€the€debt€be€paid€in€full€upon€the€selling€of€the€property.€€When€Mr.Ð ˜è ÐFillmore€sold€this€property€to€purchase€the€marital€home,€he€did€not€repay€his€father€for€reasonsÐ ` ° Ðnot€made€clear€by€the€record.€€One€partial€payment€was€made€on€the€debt€several€years€later€fromÐ ( x Ða€joint€account€of€the€parties.€€On€appeal,€Mr.€Fillmore€argues€that,€since€the€funds€obtained€fromÐ ð @ Ðthe€selling€of€the€property€which€secured€the€debt€went€into€the€marital€home,€the€debt€should€beÐ ¸   Ðconsidered€a€marital€debt.€Ð € Ð  ÐÌà  àIn€divorce€cases,€the€trial€court€is€first€required€to€classify€the€partiesðð€property€as€eitherÐ `  Ðmarital€property€or€separate€property.€€Separate€property€is€returned€to€the€respective€party€andÐ Ø(  Ðthe€marital€property€is€divided€in€an€equitable€manner.€€ò òòòSee€Mansfield€v.€Mansfieldóóó ó,€No.€01A01„Ð  ð  Ð9412„CH„00587,€1995€WL€643329,€at€*9€(Tenn.€Ct.€App.€Nov.€3,€1995)€(òòò òno€perm.€app.€filedóóó ó)Ð h¸  Ð(ò òòòcitingóó€òòBatson€v.€Batsonó óóó,€769€S.W.2d€849,€856€(Tenn.€Ct.€App.€1988)).€€The€court€then€classifiesÐ 0€  Ðthe€partiesðð€debts€as€either€marital€debts€or€separate€debts.€€Separate€debts€are€distributed€to€theÐ øH  Ðrespective€parties,€then€the€marital€debt€is€divided€in€an€equitable€manner.€€òòò òSee€id.€óóó ó(ò òòòcitingóóÐ À ÐòòHanover€v.€Hanoveró óóó,€775€S.W.2d€612,€614€(Tenn.€Ct.€App.€1989)).€€Thus,€a€debt€must€beÐ ˆØ Ðclassified€as€a€marital€debt€before€it€can€be€divided€among€the€parties.€€Marital€debts€are€definedÐ P  Ðas€those€debts€ð ðincurred€during€the€marriage€for€the€joint€benefit€of€the€parties,€or€those€directlyÐ h Ðtraceable€to€the€acquisition€of€marital€property.ðð€€ò òòò€Mondelli€v.€Howardóóó ó,€780€S.W.2d€769,€773Ð à0 Ð(Tenn.€Ct.€App.€1989)€(citations€omitted).€€If€either€of€these€conditions€are€met€by€a€debt,€it€isÐ ¨ø Ðconsidered€a€marital€debt.€€Turning€to€the€record,€it€is€clear€that€the€debt€surrounding€the€purchaseÐ pÀ Ðby€Mr.€Fillmore€of€his€Smith€County€property€was€incurred€before€the€marriage.€€Mr.€FillmoreÐ 8ˆ Ðincurred€this€debt€in€1977,€eight€years€before€his€marriage€in€1985.€€Thus,€this€debt€was€obviouslyÐ P Ðnot€incurred€during€the€marriage€and€fails€to€met€the€first€condition.€€The€second€conditionÐ È Ðrequires€that€the€debt€be€directly€traceable€to€the€acquisition€of€marital€property.€€From€theÐ à Ðrecord,€it€is€clear€and€undisputed€that€the€debt€was€acquired€by€Mr.€Fillmore€to€purchase€propertyÐ X¨ Ðfor€his€own€benefit€before€he€was€married.€Ð  p ÐÌà  àThus,€this€debt€is€directly€traceable€to€the€purchase€of€the€Smith€County€land,€anÐ °  Ðundisputed€separate€asset.€€It€follows€that€the€debt€to€purchase€this€separate€asset€must€be€aÐ xÈ! Ðseparate€debt.€€This€land€was€never€marital€property€and€any€debt€arising€from€its€purchase€mustÐ @" Ðbe€considered€a€separate€debt€of€the€purchaser,€Mr.€Fillmore.€€The€fact€that€the€proceeds€of€theÐ  X# Ðsale€of€the€property€were€used€to€purchase€marital€property€have€no€bearing€on€the€determinationÐ Ð $ Ðof€whether€the€òòò òdebtó óóó€was€a€marital€or€separate€debt.€€As€such,€the€trial€court€was€correct€in€itsÐ ˜!è% Ðruling€that€this€debt€was€a€separate€debt€of€Mr.€Fillmore€and€we€hereby€affirm€its€decision.€Ð `"°& ÐÌòòò òÓ  ÓChild€Support€DeterminationÐ ð#@( ÐÌÓ  Óó óóóà  àIn€its€initial€divorce€decree,€the€trial€court€based€its€determination€of€Mr.€Fillmoreððs€childÐ €%Ð * Ðsupport€obligation€on€his€earnings€during€1996€and€1997.€€The€trial€court€found€that€Mr.Ð H&˜!+ ÐFillmoreððs€1998€income€tax€statement€did€not€accurately€reflect€his€earning€capacity,€insteadÐ '`", Ðfinding€his€earlier€statements€more€conducive€to€the€true€state€of€his€finances.€€On€appeal,€Mr.Ð Ø'(#- ÐFillmore€argues€that€the€failure€of€the€trial€court€to€rely€solely€on€his€1998€income€tax€return€ledÐ  (ð#. Ðto€an€over„calculation€of€his€child€support€obligation.€Ð h)¸$/ ÐÌà  àð ðDetermining€the€amount€of€the€noncustodial€parentððs€income€is€the€most€importantÐ ø*H&1 Ðelement€of€proof€in€a€proceeding€to€set€child€support.ðð€€ò òòòTurner€v.€Turneróóó ó,€919€S.W.2d€340,€344Ð À+'2 Ð(Tenn.€Ct.€App.€1995)€(citations€omitted)òòò òó óóó.€€The€determination€of€a€parentððs€income,€as€well€asÐ ° Ðany€determination€of€unemployment€or€underemployment€is€fact€dependent.€€A€trial€court€willÐ xÈ Ðconsider€the€reasonableness€of€any€submitted€income€statement€in€the€light€of€surroundingÐ @ Ðcircumstances.€€òòò òSee€id.ó óóó€€This€determination€can€include€the€use€of€previous€yearsðð€income€taxÐ X Ðstatements,€even€if€such€statements€show€an€income€significantly€above€a€later€yearððs€statement.€Ð Ð  Ðòòò òSee€Craft€v.€Craftó óóó,€No.€01A01„9609„CH„00417,€1997€WL€122809,€at€*3€(Tenn.€Ct.€App.€MarchÐ ˜è Ð19,1997)€(òòò òno€perm.€app.€filedóóó ó).Ð ` ° ÐÌà  àUpon€a€review€of€the€record,€it€is€clear€that€the€trial€court€carefully€considered€all€of€theÐ ð @ Ðevidence€submitted€by€Mr.€Fuller€as€to€what€his€actual€income€was€during€this€period€and€wouldÐ ¸   Ðmost€likely€be€in€the€future.€€After€this€study,€the€court€found€that€Mr.€Fullerððs€1996€and€1997Ð € Ð  Ðincome€tax€returns€were€more€representative€of€Mr.€Fullerððs€earning€capacity.€€As€such,€weÐ H ˜  Ðcannot€find€that€the€trial€courtððs€calculation€of€Mr.€Fullerððs€child€support€obligation€in€this€caseÐ `  Ðrepresents€reversible€error.€€Thus,€this€court€affirms€the€trial€courtððs€calculation€of€Mr.€FullerððsÐ Ø(  Ðchild€support€obligation.Ð  ð  ÐÌò òòòÓ  ÓConclusionÐ 0€  ÐÌÓ  Óóóó óà  àBased€on€the€foregoing€conclusions,€all€rulings€of€the€trial€court€are€affirmed€in€theseÐ À Ðmatters.€€Cost€on€appeal€are€assessed€against€Mr.€Fillmore€and€his€surety,€for€which€executionÐ ˆØ Ðmay€issue€if€necessary.€€€Ô#†X ™XXX ™¬L#ÔÐ P  ÐÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  à___________________________________€Ð pÀ Ðà  àà ` àà ¸ àà  àà h àà À àà  àDAVID€R.€FARMER,€JUDGE