tems That Are not Income Self-help income The amount saved is not subject to tax Cleaning your own carpet Repairing your car Rental value of personal use property Selling price of property Only the gain, not the entire selling priceItems That Are Not Income • Self-help income – The amount saved is not subject to tax – Cleaning your own carpet – Repairing your car • Rental value of personal use property • Selling price of property – Only the gain, not the entire selling price