Reverend Jones is the ordained minister of First United Church, which pays him an annual salary of $31,000. As a self-employed person, he earned $4,000 during the tax year for weddings, baptisms, and honoraria. In addition, he earned W-2 income of $3,400 teaching at a local community college. The church reported his monthly $800 parsonage and $100 utility allowances in Box 14 of his W-2. The total cost of maintaining his home for the year was $9,600 plus his utility bills totaling $960. The fair rental value of his home is $10,000. For purposes of the Deason Rule, what percentage of Reverend Jones's income is tax-free?

a) 21.46% b) 23.06% c) 21.95% d) 19.51%