With respect to the economic hardship factor, this factor weighs in favor of relief if a failure to grant relief from joint and several liability would cause the requesting spouse to be unable to pay reasonable basic living expenses based on the requesting spouse's current income, expenses (including taking into account shared expenses or expenses paid for by another individual, such as a current spouse or other family member), and assets. Id. 4.03(2)(b), 2013-43 I.R.B. at 401. What this mean