(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 Services Division, up to $50 per month.