Grace, the minister of the local United Methodist Church, has some tax questions regarding her employment status. This is her first year as a United Methodist minister after having served as a Baptist preacher for twenty years. She wonders if the conversion affects her tax situation in any way. For instance, she questions whether she is an employee for income tax purposes. She also asks if she can deduct the out-of-pocket costs related to her work, such as books, travel expenses, and computer equipment. Write a memo to Grace explaining her tax status and the deductibility of her job-related expenses.