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or the balance of the trust to the caretaker relative, the relative’s spouse, or to the child receiving ATAP benefits, the trust property and trust income are nonexempt resources. (n) A motor vehicle is exempt if the motor vehicle is used for family transportation necessary to meet basic needs, including obtaining food, medical care, other essentials, or for transportation to or from school, work, or training. A motor vehicle also is exempt if necessary to transport a disabled family member, to produce self-employment income, or for a family member to participate in a work activity approved by the department, or if used as the family’s home. The equity value of a motor vehicle that is not exempt under this subsection is considered a nonexempt resource. (o) The equity value of household goods and personal effects that are nonessential luxury items are exempt resources, with the following exceptions:

(1) a luxury item is exempt if its equity value is $1,000 or less;

(2) entertainment devices, personal apparel, rare-metal service items regularly used by the family, and religious articles are exempt regardless of value;

(3) a decorative object of art is totally exempt, regardless of its value, if the object

(A) was made by a person whose relationship to the applicant or recipient would qualify that person as a caretaker relative if that person were actually providing care and control of the dependent child; or

(B) has an important cultural significance to the applicant’s or recipient’s clan, village, ethnic group, or racial community, such that the applicant or recipient is, in effect, acting as caretaker or agent of the community and is not free to dispose of the item without suffering personal or social consequences for violating rules or unwritten traditions of the clan, village, ethnic group, or racial community. (p) One burial plot for each assistance unit member is an exempt resource, regardless of location, salability, or equity value. The equity value of a funeral agreement regarding an assistance unit member, up to a limit of $1,500, is an exempt resource. The equity value of a funeral agreement in excess of $1,500 is a nonexempt resource. (q) The department will consider as a nonexempt resource all or part of the cash on hand or in an account held in whole or in part by an applicant or recipient, unless the applicant or recipient demonstrates to the department’s satisfaction that the money belongs to another person for whom the applicant or recipient has agreed to act as an agent, trustee, payee, or financial guardian, and that the money is not being used for the support of the assistance unit. If the applicant or recipient cannot demonstrate to the department’s satisfaction that the money is not available to the assistance unit, the department will give written notice that the applicant or recipient has 30 days to modify or end the agreement before the department will consider the money a nonexempt resource. A bank account jointly owned by an applicant or recipient and by another person is a nonexempt resource if the applicant or recipient can withdraw money from that account without the consent of the other person and can use the money for any purpose without incurring liability to the other person.