In $2022,$ Father Pyle 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 $$5,500$ of unreimbursed expenses related to his ministerial Form W$-2$ salary and $$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?

$$375$

$$1,125$

$$1,500$

$$7,000$