The Reverend is an ordained minister. In the current year, receives payments of $150,000 from the church for her services. Of this amount, the church designates $60,000 for compensation and $90,000 as a housing allowance. and her husband own a home and incurred and documented actual expenditures during the year for the home of $72,000. The house is located in a well-established rental market, and the fair market rental value of the home for the current year is $55,000. wants to know how she and her husband should report these amounts on their current year's tax return