Food Program. (M) School Breakfast. (N) School Lunch. (O) Women, Infants, and Children (WIC) Food Program. (P) Child and Adult Care Food Program. (Q) The Food Distribution Program on Indian Reservations (FDPIR). (R) Nutrition Program for the Elderly. (S) Seniors Farmers’ Market Nutrition Program. (T) Commodity Supplemental Food Program. (U) Section 8 Housing. (V) Public Housing. (W) Housing for Persons with Disabilities. (X) Home Investment Partnership Program. (Y) Rural Housing Service. (Z) Rural Housing Insurance Fund. (AA) Low-Income Home Energy Assistance Program. (BB) Universal Service Fund Low Income Support Mechanism (subsidized phone services). (CC) Pell Grants. (DD) Supplemental Educational Opportunity Grants. (EE) American Opportunity Tax Credit (refundable portion). (FF) Healthy Start. (GG) Job Corps. (HH) Head Start (including Early Head Start). (II) Weatherization Assistance. (JJ) Chafee Foster Care Independence Program. (KK) Child Care Subsidies from the Child Care and Development Fund. (LL) Child Care from the Temporary Assistance for Needy Families Block Grant. (MM) Emergency Assistance to Needy Families with Children. (NN) Senior Community Service Employment Program. (OO) Migrant and Seasonal Farm Workers Training Program. (PP) Indian and Native American Employment and Training Program. (QQ) Independent Living Education and Training Vouchers. (2) Resource unit The term resource unit means all co-resident individuals who are related by birth, marriage, or adoption, plus any co-resident unrelated children, foster children, and unmarried partners and their relatives. (3) Market income The term market income means individual income from the following: (A) Earnings. (B) Interest. (C) Dividends. (D) Rents, royalties, and estates and trusts. (E) The monetary value of employer-sponsored health insurance benefits. (F) Other forms of income, as determined by the Director. (4) Entitlement and other income The term entitlement and other income means income from the following: (A) Unemployment (insurance)