Father Hoffmann received $$45,000$ in ministerial earnings: $$30,500$ salary for ministerial services, $$1,750$ for performing weddings, and a $$12,750$ excluded parsonage allowance. If Father Hoffmann's housing expenses were higher than his allowance, how much of his income is included for purposes of calculating federal income tax?

$$30,500$

$$32,250$

$$43,250$

$$45,000$