BG, $31k before tax. How much would it be after tax? Then how much do you have to pay for child care for 2 kids? How much does diapers, baby food, etc. cost? How much does healthcare cost? Then there’s the intangible of having a parent raising the kid instead of a stranger. Have a parent there to tutor the kids after school when they’re older, making sure they’re well fed with home cooked meals, making sure they stay out of trouble. I think if you add all of that up, I would say it’s worth more than $31k.