139. For the purpose of calculating a benefit, the amount of a loan obtained for the consolidation of debts or the purchase of property or goods described in paragraphs 1 to 3, 7 and 8 of section 146 is excluded if(1) the amount is immediately deposited in a separate account in a financial institution; and
(2) the amount is used within 30 days of receipt for the purpose for which it was obtained.