For a parent who is unemployed or underemployed, child support is based upon the gross income of the parent from any and all sources as well as any potential income of the parent. “Potential income” means the following:
Imputed income that the court determines the parent would have earned if fully employed as determined from the following criteria:
The parent’s prior employment experience
The parent’s education
The parent’s physical and mental disabilities
The availability of employment in the geographic area in which the parent resides
The prevailing wage and salary levels in the geographic area in which the parent resides
The parent’s special skills and training
Whether there is evidence that the parent has the ability to earn the imputed income
The age and special needs of the child for whom child support is being calculated
The parent’s increased earning capacity because of experience
Any other relevant factor
“Potential income” also includes imputed income from any nonincome-producing assets of a parent, as determined from the local passbook savings rate or another appropriate rate as determined by the court.