pastor Bingham retired in December of 2020 prior to his retirement he received the following and annual salary of $64,000 that includes $24,000 designated as housing allowance $5312 reported on form 1099 NEC for his duties as a chaplain at a prison and $912 in a retirement collection second up on his behalf which of these amounts is excluded from gross income for purposes of federal income tax 1) $912 2) $5,312 3) $24,000 4) $64,000