Problem
Jack Davis is a minister at Our Savior Church. He received $40,000 in ministerial income, $32,000 of which is salary and $8,000 from baptisms, funerals, and weddings. He incurred $1,800 in expenses from his salaried job and $1,100 in expenses for baptisms, funerals, and weddings. What amount of expenses can Minister Davis include as a deduction on his Form 2106, subject to the 2% floor?