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(xiii) public assistance;

(xiv) military cash allowances;

(xv) federal cost-of-living allowances (COLA);

(xvi) scholarships for other than tuition and books;

(xvii) education grants for other than tuition and books;

(xviii) fellowships and assistantships;

(xix) capital gains;

(xx) employer contributions for child care costs;

(xxi) strike benefits from a union fund;

(xxii) housing allowances or fair market value of employer-provided housing;

(xxiii) stipends;

(xxiv) room and board paid by others in the household;

(xxv) dividends;

(xxvi) interest;

(xxvii) net rental income;

(xxviii) net royalties;

(xxix) periodic receipts from an estate or trust;

(xxx) the portion of Native corporation dividend payments distributed under 43 U.S.C. 1601 — 1629h (Alaska Native Claims Settlement Act) that exceeds $2,000 annually for each shareholder; and

(xxxi) one-time, lump-sum payments in excess of $500, such as insurance proceeds, disability and death benefits, awards and cash gifts, inheritance, terminal leave and severance pay, and net gambling or lottery winnings;

(2) excluding

(A) income that is a documented loan evidenced by an executed contract or a document signed by the lender and establishing a time frame for repayment of the loan;

(B) payments under AS 43.23 (permanent fund dividends);

(C) federal income tax refunds;