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§17-1724.2-4 (ii) Resulting from the exercise of federally-protected rights relating to such real property ownership interests; (E) Payments resulting from ownership interests in or usage rights to items that have unique religious, spiritual, traditional, or cultural significance or rights that support subsistence or a traditional lifestyle according to applicable Tribal Law or custom; and (F) Student financial assistance provided under the Bureau of Indian Affairs education program. (c) After applying subsections (a) and (b), as applicable, add the following to arrive at the MAGI- based income: (1) Foreign income excluded from gross income under §911 of the Code; (2) Tax-exempt interest; and (3) Tax-exempt social security income. (d) The household income is the sum of the MAGI- based income, as determined under this section, of all individuals included in the applicant's or beneficiary's household, except for the income of: (1) An individual included in his or her natural or biological, adopted, or step parent's household who is not expected to be required to file a tax return for income not exceeding the taxable year's filing threshold, regardless of whether or not the individual files a tax return; (2) A tax dependent other than a spouse or natural or biological, adopted, or step child who is not expected to be required to file a tax return for income not exceeding the taxable year's filing threshold, regardless of whether or not the tax dependent files a tax return. When §17- 1724. 2-13 (b) (2) is applied, such tax dependent shall be considered for eligibility as a separate household. The income of such tax dependent, who is described in §1 7-1724.2-13 (b) (2) , is counted in its entirety when determining the tax dependent's own eligibility. [Eff 09/30/13; am and comp NOV I 0 2016 ] (Auth: HRS §346-14; 26 C.F.R. §l.36B; 42 C.F.R. 1724.2-5 320 6