ned in 12 U.S.C. Sec. 3101 that is not exempt under RCW 82.04.315; (vii) Any credit union, other than a state or federal credit union exempt under state or federal law; (viii) A production credit association organized under the Federal Farm Credit Act of 1933, all of whose stock held by the Federal Production Credit Corporation has been retired. (i) Gross income of the business, gross income,