(a) the fair market value in the project location of material which is procured by purchase or donation during the project term or within three years prior to the application deadline date;

(b) the fair market value in the project location of equipment which is procured by purchase or donation during the project term;

(c) rental expenses incurred at customary rental rates for the use of equipment in development and construction during the project term. The donated value at customary rental rate of equipment will qualify if used during the project term;

(d) the cost of labor employed in project development and construction during the project term;

(e) the cost of services, including professional services, or the value of donated services provided during the project term or within three years prior to the application deadline date; and

(f) the fair market value of real property or an interest in real property acquired by purchase or donation during the project term or within one year prior to the application deadline date. The value of previously owned lands converted from unrelated use to project purposes may qualify as match only if such conversion occurred during the project term or within one year prior to the application deadline date. The value of real property shall be established by an appraisal in accordance with section 440.6 of this Part.