(1) The following kinds of unearned income are not counted in determining food stamp eligibility and benefit amount:
(a) energy assistance payment based on financial need;
(b) undergraduate student loans and grants for educational purposes made or insured under any program administered by the Commissioner of Education;
(c) gifts of money for a special occasion such as a birthday, holiday or graduation up to $50 per gift per month for each household member; and
(d) child support payments returned to the household by the department's Child Support Enforcement Division, up to $50 per month.