(1) If any child of a calculation spends more than 110 days with both parents, there will be an adjustment to the portion of the obligation due and payable from one parent to the other.

(2) The adjusted transfer payment is determined as follows:

(a) recalculate the needs of each child separately;

(b) allocate each parent's obligation to each child based upon that child's proportionate need;

(c) adjust the obligation of each parent proportionately for each child who spends between 110 and 183 days with both parents;

(d) total each parent's obligation for all children; and

(e) offset the transfer payments. The parent owing the higher transfer payment pays the difference between the two transfer payments to the other parent.

(3) For the purposes of this rule, a day is when a child spends the majority of a 24 hour calendar day with or under the control of a parent. This assumes that there is a correlation between time spent and resources expended for the care of the child. Reference can be made to the residential schedule in the parenting plan ordered under 40-4-234 , MCA.