How are clergy housing allowances and the fair rental value of provided housing treated for tax purposes?

For active clergy, the amounts are included in gross income for self-employment and income taxes.

For active clergy, the amounts are included in gross income for self-employment tax, but excluded for income tax.

For all clergy, the amounts are excluded from gross income for both self-employment and income taxes.

For all clergy, the amounts are excluded for self-employment tax, but included for income tax.