Rabbi Swanson receives a rental allowance from her employing church. The allowance is excluded from Form W$-2$ income.

Rabbi Swanson also has both self$-$employment income and unreimbursed expenses related to her clergy income.

Which of the following statements is most accurate?

Rabbi Swanson must allocate part of the expenses to the excluded allowance.

The expenses are considered to be part of the excluded allowance. Nothing is deductible elsewhere.

The full amount of the expenses can be claimed as an adjustment to income on Schedule $1.$

Rabbi Swanson may not claim unreimbursed clergy expenses on her tax return.