In the reasonability test, we have to look right now at the relative value of each of the spouses' work. It does make it difficult at times to put a value on what one spouse does versus another. If there was an exemption, it would remove that. We wouldn't have this concept of someone's work being less valuable in the business than another person's work because of what it is.
On May 1st, 2018. See this statement in context.