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§17-1724.2-4 (G) Self-employed health insurance deduction; (H) Penalty on early withdrawal of savings; (I) Alimony paid; (J) IRA (individual retirement account) deduction; (K) Student loan interest deduction; (L) Tuition and fees; and (M) Domestic production activities deduction. (b) The following are exceptions to the determination of MAGI-based income: 3206 ., . (1) Lump sum amounts shall be counted only in the month received; (2) Scholarships, awards, or fellowship grants used for educational purposes (not for living expenses) shall be excluded; (3) Certain American Indian/Alaska Native income as defined in 42 C.F.R. §435.603 shall be excluded: (A) Distributions from Alaska Native Corporations and Settlement Trusts; (B) Distributions from any property held in trust that are subject to Federal restrictions and located within the most recent boundaries of a prior Federal reservation or otherwise under the supervision of the Secretary of the Interior; (C) Distributions and payments from rents, leases, rights of way, royalties, usage rights, or natural resource extraction and harvest from: (i) Rights of ownership or possession in any lands described in subparagraph (B) ; or (ii) Federally protected rights regarding off-reservation hunting, fishing, gathering, or usage of natural resources; (D) Distributions resulting from real property ownership interests related to natural resources and improvements: (i) Located on or near a reservation or within the most recent boundaries of a prior Federal reservation; 1724.2-4