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During the year, an ordained minister received a salary of $ 1 5 , 0 0 0 and a house with a fair rental value

During the year, an ordained minister received a salary of $15,000 and a house with a fair rental value of $7,000 as pay for his duties. The minister also was employed part-time as a limousine driver, earning $4,000 plus tips of $1,500. What amount must the minister include in gross income on his return?

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