Students as a rule have extremely uneven cash flows and have sources of income not normally available to other households. (A) Income for Educational Purposes. Income for educational purposes includes scholarships, fellowships, educational grants, deferred payment loans for education, veterans' educational benefits and the like. (B) Excluded Educational Expenses. (1) The income described in 106 CMR 365.740(A) is excluded to the extent that it is made available for tuition, mandatory school fees, origination fees and insurance premiums on student loans, books, supplies, transportation, and any other expenses necessitated by school attendance, in accordance with 106 CMR 363.230(D): Educational Loans, Grants and Scholarships, at an institution of post-secondary education, a vocational or technical school at any level, a program that provides for completion of a secondary school diploma or the equivalent, or a school at any level for the physically or mentally disabled.