Ian (age 46) is the owner of a tool and die company, GMED Manufacturing Inc., (GMED) and is married to Nina (age 46) who is a self-employed graphic designer. They have four children: Jordan (age 7), Colin (age 5), Cate (age 3), and Caroline (age 1). Ian and Nina have been married for 11 years. Ian's salary is $235,000. Their net worth is approximately $1.9 million at this time; of which $1.0 million is the value of his business, GMED. Nina has an office, but primarily works from home so that she can also take care of the children. She has no employees and has Schedule C net income of $100,000 per year.