In Labar v. Labar, 557 Pa. 54, 59-60, 731 A.2d 1252, 1255 (1999), the Pennsylvania Supreme Court stated that "it would be untenable to argue that proceeds of a loan made to a corporation for the exclusive purpose of making capital expenditures should instead be disbursed as income to the two principal shareholders of the corporation." Labar, 557 Pa. at 62, 731 A.2d at 1256. Similarly, in Calabrese v. Calabrese, 452 Pa. Super. 497, 682 A.2d 393, 396 (Pa. Super. 1996), this Court affirmed the trial court's calculation of the gross income of a 50% owner of a corporation. Calabrese, 682 A.2d at 395. Although the calculation represented a decrease from prior years, we upheld the trial court's determination that it "fairly represented Husband's current earning capacity" because it was based on the amount set as his maximum annual salary in a loan agreement between the corporation and a bank. Id. at 397.