(a) costs of burial of recipients or repayments to local funds for the cost of burial for which State reimbursement has not been claimed;

(b) expenses incurred in the collection of the recovery or in the acquisition of the retrieval or credit adjustment;

(c) expenses related to the maintenance of property not occupied by recipient and nonreimbursable expenses incurred for the protection of the asset;

(d) payments or credits to governmental entities for their proper shares of assistance recovered, provided that any such reduction is reflected in any distribution of costs or revenue for purposes of determining proper shares;

(e) payments to a recipient or his or her estate of any proper residue of recovery; or

(f) amounts specifically permitted by the department as reductions of retrieval or credit adjustments.