What is the ruling on money acquired from manufacturing and selling drums and tambourines?

Musical instruments and wind instruments of all types and forms, except for the tambourine (daf), are forbidden to listen to, use, manufacture, and sell, and the money earned therefrom is unlawful. As for the tambourine, its manufacture and sale are permissible, unless the seller knows that the buyer will use it in a forbidden way. The use of the tambourine is only permissible for women.