Forbes magazine recently came out with a list of America's Best and Worst Cities for Families. The publication looked at the 40 most populated metropolitan areas according to the U.S. Office of Management and Budget and then used the Economic Policy Institute's Basic Family Budget Calculator to determine what families of varying sizes would spend on "essentials": Housing, child care, food and taxes. "Luxuries" were not factored into the budget. What constitutes a luxury? Eating out. Saving money