(1) In determining income under this section, all payments of any kind or from any source shall be included, except
(A) payments of the six-months death gratuity;
(B) donations from public or private relief or welfare organizations;
(C) payments under this chapter (except section
1312 (a)) and chapters 11 and 15 of this title and under the first sentence of section 9(b) of the Veterans Pension Act of 1959;
(D) lump-sum death payments under title II of the Social Security Act (
42 U.S.C.
401 et seq.);
(E) payments of bonus or similar cash gratuity by any State based upon service in the Armed Forces;
(F) payments under policies of servicemembers group life insurance, United States Government life insurance or national service life insurance, and payments of servicemens indemnity;
(G) 10 percent of the amount of payments to an individual under public or private retirement, annuity, endowment, or similar plans or programs;
(H) amounts equal to amounts paid by a parent of a deceased veteran for
(i) a deceased spouses just debts,
(ii) the expenses of the spouses last illness to the extent such expenses are not reimbursed under chapter
51 of this title, and
(iii) the expenses of the spouses burial to the extent that such expenses are not reimbursed under chapter
23 or chapter
51 of this title;
(I) reimbursements of any kind for any casualty loss (as defined in regulations which the Secretary shall prescribe), but the amount excluded under this clause may not exceed the greater of the fair market value or the reasonable replacement value of the property involved at the time immediately preceding the loss;
(J) amounts equal to amounts paid by a parent of a deceased veteran for
(i) the expenses of the veterans last illness, and
(ii) the expenses of such veterans burial to the extent that such expenses are not reimbursed under chapter
23 of this title;
(K) profit realized from the disposition of real or personal property other than in the course of a business;
(L) payments received for discharge of jury duty or obligatory civic duties;
(M) payments of annuities elected under subchapter I of chapter
73 of title
10.