*Flexibility Versus the Rebuttable Presumption.**
Although application of the Guideline yields a figure that becomes a rebuttable presumption, there is room for flexibility.* Guidelines are not immutable, black letter law.* A strict and totally inflexible application of the Guidelines to all cases can easily lead to harsh and unreasonable results.* If a judge believes that in a particular case application of the Guideline amount would be unreasonable, unjust, or inappropriate, a finding must be made that sets forth the reason for deviating from the Guideline amount.* The finding need not be as formal as Findings of Fact and Conclusions of Law;* the finding need only articulate the judge's reasoning.*
