father sheets received 55000, 38500 salary for ministerial services, 2750 performing weddings, 13750 excluded parsonage allowance. he incurred 7000 expenses connected with his ministerial earnings - 5500 related to his ministerial salary and 1500 related to wedding performed as se. how much of these expenses will be deductible when figuring net income for income taxes after allocation to excluded parsonage allowance