The Reverend Scarpetta receives an annual salary of $29,000 as a full-time minister and is not exempt from self-employment tax. This includes $3,000 designated as a rental allowance to pay utilities. His church provides him a parsonage with a fair rental value of $7,000 per year. How much must Rev. Scarpetta include when figuring net earnings for self-employment tax?

A)$29,000

B)$32,000

C)$33,000

D)$36,000