The court may consider any of the following factors in determining whether to grant a deviation pursuant to section 3119.22 of the Revised Code:
(A) Special and unusual needs of the child or children, including needs arising from the physical or psychological condition of the child or children;
(B) Other court-ordered payments;
(C) Extended parenting time or extraordinary costs associated with parenting time, including extraordinary travel expenses when exchanging the child or children for parenting time;
(D) The financial resources and the earning ability of the child or children;
(E) The relative financial resources, including the disparity in income between parties or households, other assets, and the needs of each parent;
(F) The obligee's income, if the obligee's annual income is equal to or less than one hundred per cent of the federal poverty level;
(G) Benefits that either parent receives from remarriage or sharing living expenses with another person;
(H) The amount of federal, state, and local taxes actually paid or estimated to be paid by a parent or both of the parents;
(I) Significant in-kind contributions from a parent, including, but not limited to, direct payment for lessons, sports equipment, schooling, or clothing;
(J) Extraordinary work-related expenses incurred by either parent;
(K) The standard of living and circumstances of each parent and the standard of living the child would have enjoyed had the marriage continued or had the parents been married;
(L) The educational opportunities that would have been available to the child had the circumstances requiring a child support order not arisen;
(M) The responsibility of each parent for the support of others, including support of a child or children with disabilities who are not subject to the support order;
(N) Post-secondary educational expenses paid for by a parent for the parent's own child or children, regardless of whether the child or children are emancipated;
(O) Costs incurred or reasonably anticipated to be incurred by the parents in compliance with court-ordered reunification efforts in child abuse, neglect, or dependency cases;
(P) Extraordinary child care costs required for the child or children that exceed the maximum state-wide average cost estimate as described in division (P)(1)(d) of section 3119.05 of the Revised Code, including extraordinary costs associated with caring for a child or children with specialized physical, psychological, or educational needs;
(Q) Any other relevant factor.
If the court grants a deviation based on division (Q) of this section, it shall specifically state in the order the facts that are the basis for the deviation.