The Rev. Scarpetta receives an annual salary of $29,000 as a full-time minister and is not exempt from self-employment tax. This includes $3000 designated as a rental allowance to pay utilities. His church provides him a parsonage with a fair rental value of $7000 per year. How much must reverend Scarpetta include when figuring not earnings for self-employment tax?
a: $29,000
b: $32,000
c: $33,000
d: $36,000