It's today

According to Cardiff University, today is the most depressing day of the year. Here's the formula:

1/8W+(D-d) 3/8xTQ MxNA
Where:
W: Weather
D: Debt
d: Money due in January pay
T: Time since Christmas
Q: Time since failed quit attempt
M: General motivational levels
NA: The need to take action

Of course, tomorrow night is Burns' Night so you've a reason for hitting the whiskey now.