Pastor Bingham retired in December of 2020. Prior to his retirement he received the following: An annual salary of $64,000 that includes $24,000 designated as housing allowance; $5,312 reported on Form 1099-NEC for his duties as a chaplain at the prison; and $912 in a retirement collection taken up on his behalf. Which of these amounts is EXCLUDED from gross income for purposes of federal income tax? A)$912

B)$5,312

C)$24,000

D)$64,000