          -4-
       the hearing. The parties stipulated that their 50% interest in the Glade property was civil-union
       property.
¶ 14        Respondent was involved in the ownership of a three-flat investment property located on
       West Olive in Chicago. Originally, respondent invested in the Olive property with another
       couple. In 2005, when the couple relocated, the parties discussed how to buy out the relocating
       couple. The parties decided that, rather than petitioner buying the interest, respondent would
       refinance and   September 2009, respondent initially funded the incorporation and capitalization of Cignot
       with funds taken from a home equity line of credit associated with the Poplar residence.
       Respondent testified that line of credit existed before the civil union. She withdrew funds for
       various expenses and repaid the funds with income from her employment. Respondent
       withdrew $27,000 from the line of credit and combined it with funds from other sources to
       fund the startup of Cignot. In 2009, Cignot repaid the $27,000.
¶ 17        Petitioner testified that respondent started Cignot for