Dark well of depression

I heard this cheery bit on the radio and thought I would pass it along, today is "The Worst Day of the Year." Hey, it's monday, it's cold, yadda yadda. But it turns out there's an actual formula:

The model is: [W + (D-d)] x TQ / M x NA

The equation is broken down into seven variables: (W) weather, (D) debt, (d) monthly salary, (T) time since Christmas, (Q) time since failed quit attempt, (M) low motivational levels and (NA) the need to take action.

Since taxes are not taken into account, there is a possibility that April 15 is still worse.