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b. Room/Board Income. Roomer/boarder situations include the following: (1) A roomer lives with the household and pays for lodging only. (2) A boarder eats with the household and pays for meals only. (3) A roomer and boarder lives and eats with the household and pays for lodging and meals. (4) Net self-employment income derived from room and board is countable. To determine net income in such cases, allowable expenses are deducted from gross receipts. For these purposes, allowable expenses include costs for providing a room, food or both to a roomer/boarder; shelter costs based on percent of total rooms in the house that are for rent; and any costs related strictly to renting a particular room, such as accommodations related to a disability or to a particular boarder, such as a special diet. c. In-home Day Care. When a person provides family child care services in a home in which they have an ownership interest, net self-employment income is countable. In such instances, allowable expenses are itemized as business expenses for tax filing purposes and include food (meal and snacks) and educational and entertainment materials in addition to transportation and shelter costs. If the care is provided in a home in which there is no ownership interest, the applicant/beneficiary is treated as a private contractor and these additional allowable expenses are not deducted from gross employment income. Payments made by the DHS to an in-home child care provider in association with the State’s Child Care Assistance Program (CCAP) are countable. 3.4.7 In-Kind Income A. In-kind income, whether earned or unearned, is generally counted at market value. Special Rules apply when such income takes the form of food or shelter: 1. Earned In-kind – Food and shelter provided in lieu of a cash payment for work is countable and subject to the applicable income disregards. 2. Unearned in-kind – When no work is performed in exchange for room and shelter, its value is determined as follows: a. Assistance Household. If everyone in a household is receiving government assistance for income and maintenance based on need, income in the form of food or shelter is excluded regardless of value and source;