Rev. Humphreys is an ordained Methodist minister who receives a parsonage allowance from the church and pay for ministerial services. His parsonage allowance is exempt from federal income tax. Regarding Rev. Humphreys, which of the following statements concerning the Deason Rule is true?

a) It applies to home mortgage interest and real estate taxes.

b) It states that a minister will pay self-employment taxes.

c) It indicates that if a minister receives a rental or parsonage allowance that is exempt from income

tax, they are required to allocate their expenses between their taxable income and tax-free income.

d) It states that a minister's parsonage allowance is exempt from self-employment taxes.