JUSTICE McCULLOUGH delivered the opinion of the court:

Respondent Matthew J. Oldenburg appeals from the judgment of the circuit court of McLean County in this action to establish his parentage of Lauren Joanne Stockton (born August 10, 1995) brought by the child's mother, petitioner Stacey L. Stockton, n/k/a Stacey L. Stockton Shangraw. The issues are whether the trial court erred by (1) denying Matthew's petition to change the child's name to add his surname, (2) granting Matthew a tax exemption for the child in alternate years, (3) ordering Matthew to pay Stacey for lost wages and nonmedical expenses arising from her pregnancy, and (4) not granting Matthew more liberal visitation and the opportunity to provide care for the child in lieu of day care. We affirm in part and reverse in part and remand.

The facts need not be set forth in detail and will be discussed as necessary for an understanding of this court's disposition.

Matthew petitioned the trial court to change the child's last name to Lauren Stockton Oldenburg. As to a minor, an order to change a child's name shall not be entered unless the trial court finds by clear and convincing evidence that a change is necessary to serve the child's best interest. In making that determination, the trial court may consider, among other factors, (1) the wishes of the child's parents and custodian; (2) the child's wishes and the reasons therefor; (3) the child's interaction and interrelationship with the parents, custodian, other persons in the familial relationship such as stepparents, siblings, stepsiblings, or any other person who may significantly affect the child's best interests; and (4) the child's adjustment to home, school, and community. 735 ILCS 5/21-101 (West 1996). The trial court's findings as to the child's best interests will not be overturned on appeal unless they are against the manifest weight of the evidence. In re Petition of Craig, 164 Ill. App. 3d 1090, 1094, 518 N.E.2d 728, 730 (1987).

In this case, Matthew acknowledges that Lauren is too young to express her wishes or to have any problem with adjustment to home, school, or community. According to Matthew, these factors are therefore not relevant. We disagree. The trial court could reasonably find that it is premature to determine Lauren's best interests with regard to name change. Moreover, Matthew relies on the possible confusion that may result in Stacey's home from the variety of last names there. Stacey has now added the last name of her husband Eric Shangraw to her maiden name while retaining the name Stockton. They have a daughter, Rachel Shangraw. Only Lauren will have the last name Stockton. Matthew's suggested solution, however, does not rectify that situation. More persuasive is Matthew's argument that the name change would allow Lauren to more closely identify with him as her father and with his family, now including his wife Barbara and Brianna Oldenburg, a half-sister of Lauren. Nevertheless, the trial court was not required to find that the necessity of a name change for Lauren's best interests was established by clear and convincing evidence.

Dr. Laurie Bergner, a clinical psychologist retained by Matthew to render an opinion regarding visitation, stated "I think it could be nice for Lauren in the future to have both Oldenburg and Stockton in her name." Bergner added, "it's less confusing, and it makes it very clear that they're both her parents equally. In our culture, most children have their father's name."

It is also recognized that a noncustodial parent is at a disadvantage in maintaining a strong relationship with the child and the child carrying that parent's name may demonstrate a noncustodial parent's continuing interest in and identity with the child. In re Marriage of Presson, 102 Ill. 2d 303, 312, 465 N.E.2d 85, 89 (1984). Adding Oldenburg to Lauren's name would affirm her relationship with her father. See Dattilo v. Groth, 222 Ill. App. 3d 467, 469, 584 N.E.2d 196, 197 (1991) (also finding that using the father's surname as a middle name would be less disruptive than changing the child's surname). However, in this case, the evidence only established that a name change "could be nice." That does not make it necessary. The conflicting desires of the parents cancel each other out, to some extent, and the remaining evidence does not establish that a name change is required or is in Lauren's best interests. See In re Parentage of Mattson, 240 Ill. App. 3d 993, 997, 608 N.E.2d 1284, 1287 (1993). The trial court's finding that a name change was not in Lauren's best interests at this time is not against the manifest weight of the evidence.

The trial court found each party entitled to take Lauren as an exemption for federal and state income tax purposes in alternate tax years, Stacey in odd-numbered years beginning in 1997 and Matthew in even-numbered years beginning in 1998. Matthew argues he should receive the exemption for Lauren in all years because his court-ordered child support provides for more than one-half of the child's expenses.

Section 152(e)(2)(A) of the Internal Revenue Code (26 U.S.C.