how are minister housing allowances and the fair rental value of provided housing treated for tax purposes? assuming the housing allowance does not exceed the actual expenses for active ministers the amounts are: a. Excluded from gross income for both self-employment and income taxes. b. Excluded from gross income for self-employment tax, but included for income tax. c. Included in gross income for self-employment and income taxes. d. included in gross income for self-employment tax, but excluded for income tax