—In an action for a divorce and ancillary relief, the defendant appeals from stated portions of a judgment of the Supreme Court, Nassau County (Cozzens, J.), entered April 8, 1999, which, after a nonjury trial, inter alia, (1) directed him to pay maintenance of $100 per week for five years, (2) directed him to pay retroactive maintenance, (3) awarded the plaintiff exclusive use and occupancy of the marital premises until the parties’ youngest child reaches 18 years of age and failed to direct the sale of the marital premises, (4) determined that the 698-acre Forestport property was marital property and directed the defendant to sell it to satisfy the balance of the mortgage on the marital premises, (5) awarded the plaintiff possession of an all terrain vehicle acquired during the marriage, (6) in effect, gave certain jewelry to the plaintiff, (7) determined that the plaintiff was entitled to the tax deduction for the children, and (8) awarded the plaintiff $7,917 for counsel fees.
Ordered that the judgment is modified, on the law, the facts,
Although the Supreme Court should have discussed all of the statutory factors when making its award of equitable distribution and maintenance, the matter need not be remitted to the Supreme Court for such a discussion, since the Supreme Court enumerated the factors it considered in making its determination, thereby affording a basis for review (see, Hartog v Hartog, 85 NY2d 36, 51).
The Supreme Court erred in determining that the 698-acre Forestport property was marital property, since the defendant purchased it before the marriage. Nevertheless, the plaintiff is entitled to receive a sum equal to one-half of the marital funds
The Supreme Court properly awarded the plaintiff the use and occupancy of the marital residence until the parties’ youngest child reaches 18 years of age (see, Waldmann v Waldmann, 231 AD2d 710). The defendant is responsible for paying $2,114.43, representing the mortgage payments, taxes, and escrow, plus fuel and utility payments, until he pays $45,071.67 to the plaintiff. After the defendant pays the plaintiff $45,071.67, the plaintiff will be responsible for the payments on the marital residence, and she will be entitled to receive a credit against the proceeds of the sale of the marital residence for the money that she pays to reduce the balance of the mortgage prior to the sale (see, Friedenberg v Friedenberg, 136 AD2d 593; Gundlach v Gundlach, 223 AD2d 942).
The Supreme Court properly awarded the plaintiff five years of maintenance at $100 per week (see, Domestic Relations Law § 236 [B] [6] [a]; O’Sullivan v O’Sullivan, 247 AD2d 597). Although the parties were only married for approximately six years before the commencement of the action, the plaintiff has physical custody of the parties’ three young children, and her income potential is modest. Accordingly, the award is necessary to maintain her premarital standard of living (see, Hartog v Hartog, 85 NY2d 36, supra). However, in the exercise of discretion, the maintenance should be taxable to the plaintiff and deductible by the defendant (see, 26 USC § 71 [b] [1] [B]). The Supreme Court erred in directing the defendant to pay, retroactively, the increase in maintenance awarded to the plaintiff, since the defendant was required to pay the carrying charges of the residence, $50 per week in maintenance, $150 per week-in child support, and one-half of all child expenses during the pendency of the action, and the eighth decretal paragraph of the judgment is modified accordingly.
The Supreme Court erred in awarding the all terrain vehicle purchased during the marriage to the plaintiff. Accordingly, this vehicle should be sold with the proceeds divided equally between the parties.
The defendant’s remaining contentions are without merit. Joy, J. P., Sullivan, Friedmann and H. Miller, JJ., concur.