Richie is an ordained minister. His church provides him a housing allowance, all of which he spends to rent his home and pay his utilities. Richie can:

Exclude the housing allowance from net earnings for all tax.

Exclude the portion of the allowance spent on utilities from net earnings for self-employment tax.

Exclude the housing allowance from net earnings for self-employment tax.

Exclude the housing allowance from net earnings for income tax.