(1) The income of certain individuals who live with the filing unit but are not members of the filing unit is considered in determining IV-E eligibility. The income of such individuals is considered by means of a procedure known as "deeming" which is described in (3) .
(2) The income of the following individuals is deemed to be available to the filing unit:
(a) a stepparent, i.e., a person who is not the natural or adoptive parent of any child in the filing unit but is married to the parent of a child in the filing unit;
(b) a sponsor of an alien for the three years immediately following the alien's entry into the United States; and
(c) a parent of a minor parent if the minor parent's child is the child placed in substitute care.
(3) The following amounts are subtracted from the income of individuals whose income is required to be deemed, and the net amount obtained is counted as unearned income available to the filing unit, regardless of whether that amount is actually made available to the filing unit for its support and maintenance:
(a) a standard work expense of $90 is subtracted from the individual's earned income, if any;
(b) an amount of earned income, unearned income, or a combination of both which is equal to the net monthly income standard for a family consisting of the individual whose income is deemed and all persons who live with the individual and qualify as the individual's dependents for federal income tax purposes but are not included in the filing unit;
(c) actual verified amounts paid by the individual to persons who do not live with the individual but who qualify as dependents of the individual for federal income tax purposes; and
(d) actual verified amounts of alimony or child support paid by the individual to persons not living with the individual.