The asset limit for a RCA case is $2,000. Excluded Assets. Assets excluded from the $2,000 limit are: The home which is the usual residence of the assistance unit; Basic items essential to day-to-day living such as: Personal items such as clothing, toilet articles, and cosmetics; Household accessories and furnishings in everyday use; Appliances, including devices for preparation and storage of food, upkeep of clothing, or home maintenance; Health aids such as wheelchairs, hearing aids, or walking aids; Educational material; and Children's toys; Vehicles owned by assistance unit members; One burial plot per assistance unit member; Contracted funeral agreements; Tools and equipment necessary for employment; Income-producing property, farm machinery, livestock, tools, and business equipment; Life insurance policies; Trust accounts established by court order under Estates and Trusts Article, §§13-401—13-407, Annotated Code of Maryland; Individual Development Accounts (IDA); Up to $2,000 held in a separate bank account for each child's earnings; Real property, other than the home, if it is listed for sale with a realtor; and Assets remaining in the applicant's country of origin. Countable Assets. Assets, except for those excluded in §B of this regulation, in which the applicant or recipient has legal interest and which are actually available are countable. The countable amount of an asset is the equity value. Countable assets include the assets of individuals not included in the assistance unit as described in Regulation .06C of this chapter. The LDSS may not consider a sponsor's resources to be accessible to a refugee solely because the individual is serving as a sponsor.