Reverend Grainger receives a rental allowance from her employing church. The allowance is excluded from income. Reverend Grainger also has both self-employment income and unreimbursed expenses related to her ministry. Which of the following statements is most accurate? Reverend Grainger must allocate part of the expenses to the excluded allowance. The excluded allowance covers the expenses. Nothing is deductible. The expenses can be claimed as an adjustment to income. Reverend Grainger does not need to claim any of her income