When a party voluntarily reduces or eliminates income and the court concludes that the party has the ability to earn an income and pay child support, it is not error to order support based on the unexercised ability to earn. "When a parent is voluntarily unemployed or underemployed or has an unexercised ability to earn, income includes the potential income that parent could earn, subject to that parent's actual ability." In evaluating whether there is an unexercised ability to earn, the following factors should be considered:
The Michigan Child Support Formula is based upon the needs of the child and the actual resources of each parent. The objective is to establish, as accurately as possible, the money a parent should have available for support.