A. Liquid and nonliquid resources owned by the benefit group shall be counted in the eligibility determination.

B. A benefit group may at a maximum own the following resources: (1)     two thousand dollars ($2,000) in nonliquid resources;

(2)     one thousand five hundred dollars ($1,500) in liquid resources, excluding funds deposited in an individual development account established pursuant to the Individual Development Account Act or a qualified tuition program, as defined in section 529 of the Internal Revenue Code of 1986;

(3)     the value of the principal residence of the participant;

(4)     the value of burial plots and funeral contracts for family members; and

(5)     the value of work-related equipment up to one thousand dollars ($1,000). C. Vehicles owned by the benefit group shall not be considered in the determination of resources attributed to the benefit group.