income may not be imputed based upon:
a. Income records that are more than 5 years old at the time of the hearing or trial at which imputation is sought; or
b. Income at a level that a party has never earned in the past, unless recently degreed, licensed, certified, relicensed, or recertified and thus qualified for, subject to geographic location, with due consideration of the parties’ existing time-sharing schedule and their historical exercise of the time-sharing provided in the parenting plan or relevant order.