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88 0.30859 0.69141
89 0.29526 0.70474 90 0.28221 0.71779
91 0.26955 0.73045 92 0.25771 0.74229
93 0.24692 0.75308 94 0.23728 0.76272
95 0.22887 0.77113 96 0.22181 0.77819
97 0.2155 0.7845 98 0.21 0.79
99 0.20486 0.79514 100 0.19975 0.80025
101 0.19532 0.80468 102 0.80025 0.80946
103 0.18437 0.81563 104 0.17856 0.82144
105 0.16962 0.16962 106 0.15488 0.84512
107 0.13409 0.86591 108 0.10068 0.89932
109 0.04545 0.95455 2605.25.10.15 MINERAL RIGHTS VALUE A mineral right is an ownership interest in certain natural resources such as coal, Sulphur, petroleum, sand, natural gas, and others which are usually obtained from the ground. If the individual owns the land to which the mineral rights pertain, the fair market value of the land can be assumed to include the value of the mineral rights. If the individual does not own the land to which the mineral rights pertain, a fair market value must be obtained from a knowledgeable source such as, the Bureau of Land Management, the U. S. Geological Survey, or any mining company that holds leases. 2605.30.00 CONVERSION OF RESOURCES Whenever a resource is sold or converted from one form to another resource, the proceeds remain a resource rather than income.4 Verification concerning the new resource must be obtained. Example 1: An applicant/recipient has an IRA valued at $100,000. The applicant/recipient cashed in the policy and deposits the proceeds into a bank account. Because the IRA was converted to a bank account (from one resource to another resource), it is considered a conversion of resources and remains a countable resource.