(court affirms judgment of U.S. Court of International Trade which sustained USDA decision denying plaintiffs’ application for trade adjustment assistance cash benefits because of excess net farm income over applicable gross farm income limitations; USDA need not recalculate farm income on accrual rather than cash basis which would have shifted $80,000 disaster relief payment received in 2004 to an earlier tax year; in any event, plaintiffs failed to provide documentation necessary to certify that their net income, calculated on accrual basis, was lower in 2004 than it was in 2003).