• Facts Reverend Ann Anderson qualifies as a minister for income tax purposes. She receives a $92,000 annual salary and a $30,000 housing allowance. She pays $23,000 (including utilities) per year for the house in which she lives and spends $5,000 on home furnishings. Reverend Anderson also receives cash gifts during the year from church members for performing their weddings, funerals, and baptisms. Issue What amount of the salary, the housing allowance, and the gifts must Reverend Anderson include in her gross income?