Against the liability of a spouse in the proportion that the Wisconsin adjusted gross income which would have been the property of the spouse but for the marriage has to the adjusted gross income of both spouses as follows: 1.
(1)#
In respect to an amount owed the department that was incurred before January 1, 1986, or before marriage, whichever is later.
(2)#
In respect to a debt under s. 71.93 or 71.935 or a certification under s. 49.855 if that debt or certification is not subject to s. 766.55 (2) (b).
(3)#
In respect to an amount subject to s. 71.10 (6) (a) and (b) and (6m) (a).