In In re Marriage of Armstrong (Colo.Ct.App. 1992) 831 P.2d 501, the trial court included in the support calculation imputed income of 9 percent interest on an inheritance received by the noncustodial father. As here, the father had used up much of the inheritance amount by the time of trial. ( Id. at p. 502.) The appellate court held the trial court correctly included as part of the father's income a sum that the inheritance could be expected to have yielded, but disagreed on the amount which could be considered. The court relied on evidence that the father's debts had been reduced, and consequently, his income had been increased by using the inheritance to pay off significant debts, including a $ 140,000 mortgage on his residence. ( Id. at p. 503.)