Rabbi Hiram is a self-employed minister who receives a housing allowance as part of his compensation. He has ministerial expenses related to his self-employment income. How are his expenses handled on his income tax return?

A)The expenses must be allocated between Schedule C (business income) and Schedule A (personal income).

B)His expenses are 100% deductible on Schedule C.

C)A portion of the expenses must be allocated to excluded income to determine the deductible amount.

D)The expenses must be allocated between gross income and self-employment income to determine the deductible amount.