in 2021, father sheets received $38,500 salary for ministerial services, $2,750 for performing weddings, and $13,750 excluded parsonage allowance (a total of $55,000). he incurred $5,500 of unreimbursed expenses related to his ministerial salary and $1,500 related to the weddings performed as self-employed. consider that the excluded parsonage allowance will affect the allocation of expenses. how much of these expenses will be deductible for income tax purposes?