with one-half of their joint liabilities and assets. Mark for follow up Question 8 of 75. How are clergy housing allowances and the fair rental value of provided housing treated for tax purposes? For all clergy, the amounts are excluded from gross income for both self-employment and income taxes. For active clergy, the amounts are included in gross income for self-employment and income taxes. For all clergy, the amounts are excluded for self-employment tax, but included for income tax For active clergy, the amounts are included in gross income for self-employment tax, but excluded for income tax Mark for follow up