If a person converts one type of resource to another, the new resource is counted according to the policy governing that type of resource. Cash received from the sale of a resource is counted as a resource, not as income. This includes proceeds from the sale of a natural resource, such as cutting timber from the person's home property and selling it as firewood, except as follows:(1) If the owner leases the land or resource rights, the income received from the lease is unearned income.(2) If the sale of the natural resource is part of the person's trade or business, the income received is self-employment income.