Father Watkins received $50,000 in ministerial earnings; $35,000 salary for ministerial services; $5,000 for performing weddings; and $10,000 excluded parsonage allowance. Father Watkins 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-employed.

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

1. $6,000

2. $5,200

3. $4,160

4. $1,040