Father Kelley received $35,000 in ministerial earnings: $32,000 salary for ministerial services, $3,000 for performing weddings, and $12,000 excluded parsonage allowance. Father Kelley incurred $6,000 of unreimbursed expenses connected with his ministerial earnings: $5,200 related to his ministerial salary and $800 related to the weddings performed as self-employment.

How much of the expenses related to his ministerial wage earnings will be deductible when figuring net income for income tax after allocation to the excluded parsonage allowance?

A) $6,000

B) $5,200

C) $3,417

D) $1,783