Mark is ordained minister $.$ His church provides him a housing allowance $,$ all of wich Mark spends to rent his home and pay utilities $,$Mark can exclude

The housing allowance from net earings for income tax purposes.

The housing allowance from net earings for self$-$employement tax purposes.

The housing allowance from net earnings for all tax purposes.

The portion of the allowance spent on rent frim net earnings for self$-$employement tax purpose $.$