Father Sheets received $55,000 in ministerial earnings $38,500 salary for ministerial services, $2,750 for performing weddings, and a $13,750 excluded parsonage allowance. He incurred $7,000 of unreimbursed expenses connected with his ministerial earnings $5,500 related to his ministerial salary and $1,500 related to the weddings performed as self-employed. How much of these expenses will be deductible when figuring net income for income tax after allocation to the excluded parsonage allowance?

$375

$1,125

$1,375

$1,750