In Scherzer v. Scherzer, 136 N.J.Super. 397, 346 A.2d 434 (App.Div.1975), certif. denied, 69 N.J. 391, 354 A.2d 319 (1976), the Court addressed the incremental value question in the context of pre-marital stocks, holding that, "any increase in value occurring after the marriage should be considered eligible for equitable distribution to the extent that it may be attributable to the expenditures of the effort of plaintiff-wife." Id. at 401, 346 A.2d 434. The theory is that a homemaker's contribution cannot be given a monetary worth and its value may be gleaned from the earnings of the employed spouse. Id. N.J.S.A. 2A:34-23.1 creates a rebuttable presumption that, "each party made a substantial financial or nonfinancial contribution to the acquisition of income and property while the party was married."