(1) Rent of real or personal property, including sums received for cancellation or renewal of a lease;

(2) Interest on money lent, including sums received as consideration for the privilege of prepayment of principal except as provided in section 557-7 on bond premium and bond discount;

(3) Income earned during administration of a decedent's estate as provided in section 557-5;

(4) Corporate distributions as provided in section 557-6;

(5) Accrued increment on bonds or other obligations issued at discount as provided in section 557-7;

(6) Receipts from business and farming operations as provided in section 557-8;

(7) Receipts from disposition of natural resources as provided in sections 557-9 and 557-10;

(8) Receipts from other principal subject to depletion as provided in section 557-11;

(9) Receipts from disposition of underproductive property as provided in section 557-12.

(1) Consideration received by the trustee on the sale or other transfer of principal or on repayment of a loan or as a refund or replacement or change in the form of principal;

(2) Proceeds of property taken on eminent domain proceedings;

(3) Proceeds of insurance upon property forming part of the principal except proceeds of insurance upon a separate interest of an income beneficiary;

(4) Stock dividends, receipts on liquidation of a corporation, and other corporate distributions as provided in section 557-6;

(5) Receipts from the disposition of corporate securities as provided in section 557-7;

(6) Royalties and other receipts from disposition of natural resources as provided in sections 557-9 and 557-10;

(7) Receipts from other principal subject to depletion as provided in section 557-11;

(8) Any profit resulting from any change in the form of principal except as provided in section 557-12 on underproductive property;

(9) Receipts from disposition of underproductive property as provided in section 557-12;

(10) Any allowances for depreciation established under sections 557-8 and 557-13(a)(2).