how do you calculate what a pastor salary/his housing allowance

Please tell me if this is correct we calculate a pastor's monthly housing multiply it by 12 and that is what his total housing is yearly. If a pastor makes 24,000 a year divided by 12 equal $2,000.00 a month minus his housing allowance $1,500.00 equal $500x12=$6,000.00 as his salary for that year and he needs to file the taxes on that $6,000.00 or does he have to pay the taxes on the housing as well.

I hope this is not confusing to you.