Felicity is a minister for a local church. Felicity’s employer does not withhold or pay any Social Security or Medicare tax on her behalf. Felicity has not filed for an exemption from Social Security and Medicare taxes. Felicity has $15,000 in unreimbursed employee business expenses that, prior to the TCJA, would have been deductible on Schedule A as a miscellaneous itemized deduction. Felicity has recently been told by another minister that she can still deduct her unreimbursed expenses against her self-employment tax obligation. Is Felicity’s colleague correct?