Test - Tax Analyst Certification Test (2017) Clergy Question 51 of 75. Reverend Lincoln receives an annual salary of $24,000 as a full-time minister. This includes $2,000 designated as rental allowance to pay utilities. Rev. Lincoin is not exempt from self-employment tax. How much must he include when figuring net income for self-employment tax? o $2,000 O $22,000 O $24,000 O $26,000 Mark for follow up Question 52 of 75