pastor Martin received 40.000 in ministerial earnings .28.000 salary for ministerial services. 2.000 for performing weddings .and 10.000 tax free personage allowance. pastor Martin incurred 5.000 of unreimbursed expenses connected with his ministerial earnings .4.500 related to his ministerial salary and 500 related to weddings performed as self employed. how much of the expenses related to his self employed earnings is deductible when figuring net income for income tax after allocation to the tax free percentage allowance 1.$125 2$375 3$500 4$5.000