Receiving ministerial pension and wages and housing allowance- can I use my expenses against both incomes?

by Doug
(Siler City, NC)

I am receiving a ministerial pension benefit from the Methodist church and I am allowed to treat that income as all housing allowance since I am retired from the Methodist church.

I am also working as a minister in another church and they provide me with a housing allowance as well.

Am I allowed to claim fair rental value plus utilities against both income sources?

I have a $50,000 pension income and $20,000 wage income with a $15,000 housing allowance. My fair rental value is $14,000 and my actual utility cost is $5,000.

Thanks!