Kim Green is a minister at a local church. He earns an annual salary of $50,000. His church also pays him an additional $25,000 rental allowance as part of his compensation package. Kim used the $25,000 to pay: (1) the annual rent on his home of $14,000 (fair rental value of his home is $18,000); (2) $4,000 of the food he consumed in his home during the year; and (3) the annual rent of $7,000 for a farm located next to his home. He uses the farmland to grow crops which he sells to local grocers during the year. Kim knows his annual salary of $50,000 is included in his gross income but contacts you to determine what amount, if any, of the additional allowance of $25,000 is included in his gross income. Specifically: a. What portion, if any, of the rental allowance used to pay the rent on his home (i.e., $14,000) is included in Kims gross income? Cite your answer. b. What portion, if any, of the rental allowance used to pay for food he consumed in his home (i.e., $4,000) is included in his gross income? Cite your answer. c. What portion, if any, of the rental allowance used to pay the rent for the farm located next to his home (i.e., $7,000) is included in his gross income? Cite your answer.