David and Angela are getting a divorce. They have come to an agreement as to their timesharing and child support. Both agree to use their state's guideline child support, which uses the parties' net income. Both parties agree that the mother will have 195 overnights each year, and the Father will have 170 overnights each year with their child, Phillip, who is three years old. David makes $1,923 bi-weekly. His wife, Angela, makes $962 weekly. David works for the railroad and is exempt from receiving Social Security; therefore, his pay stub reflects zero for the Federal Insurance Contributions Act (FICA) deduction. Angela works as a bank manager and the deduction for FICA is 15.3% of her income. Both David and Angela have 1.45% deducted from their income for Medicare. Both parties have 8.74% withheld from their pay for federal income tax. David mandatorily contributes $200 bi-weekly to a retirement fund to take the place of FICA. Angela contributes 4% of her gross income to her retirement fund, but it is not mandatory.