What additional tax return preparation is needed if self-employed ministers receive a housing allowance as part of their compensation and have ministerial expenses? *

The expenses must be allocated between Schedule C and Form 2106 to determine the deductible amount.

The expenses must be allocated to self-employment income to determine the deductible amount.

A portion of the expenses must be allocated to excluded income to determine the deductible amount.

The expenses must be allocated between gross income and self-employment income to determine the deductible amount.