Final answer:
To calculate Pastor Malachi's deductible unreimbursed ministerial expenses, we add $5,500 related to his ministerial salary and $1,500 related to weddings he performed, totaling $7,000. The deductibility is contingent upon tax laws, which may allow these as adjustments to income for a minister, although typical unreimbursed employee expenses are often not deductible.
Step-by-step explanation:
To calculate the deductible amount of unreimbursed expenses for Pastor Malachi, we need to consider the expenses related to his ministerial salary and the earnings from performing weddings. Although the parsonage allowance is excluded from taxable income and, thus, does not affect the deductibility of expenses, we need to look at the expenses connected to the salary and self-employment income.
Pastor Malachi had $5,500 in unreimbursed expenses related to his ministerial salary and $1,500 related to the weddings he performed. Since the weddings are considered self-employed income, he can deduct the $1,500 against that income. The expenses related to the salary are deducted differently and could have limitations based on tax laws.
Typically, unreimbursed employee expenses are not deductible for most taxpayers. However, ministers can potentially deduct unreimbursed employee business expenses as an adjustment to income. Assuming Pastor Malachi can deduct these expenses fully, he would have $5,500 (salary-related) + $1,500 (self-employment-related) = $7,000 in total unreimbursed expenses. But since this is not usually the case and without additional context about applicable limitations or his tax situation, it's unclear which exact option (A, B, C, or D) corresponds to his situation without more details.