$101,000 supplemented with a discretionary
       bonus. For the 2012 tax year, petitioner reported $110,536 of gross income.
¶8          Respondent, who was 51 years of age at the time of the hearing, had graduated from high
       school but had not received a college degree. Instead, she became self-employed. Respondent
       owned and operated a computer-consulting business that did work for various municipalities.
       Respondent additionally acted as a construction contractor and engaged in various remodeling
       projects. During the bulk of the civil union, respondent reported average yearly earnings of
    nearly all of her compensation from and devoted
       nearly all of her time to Cignot.
¶ 10        The parties testified about their responsibilities and efforts during the time the civil union
       was intact. Both contributed to the payment of the expenses of the civil union, but they also
       kept some of their financial accounts separate. The parties created a joint checking account, a
       joint investment account, and a joint credit-card account, all of which were devoted to the
       expenses of the civil union. They accumulated cash and other investments, which were
 