Interim Pastor Temporary Housing

We have an interim pastor on a short term basis.... maybe 3-4 months. He has a permanent home where he is retired about 150 miles from our location.

As part of his salary he has a designated housing allowance documented in the council minutes. In addition the church rents a small apartment for him to stay in while he is at our location that includes all utilities. Or it could be a motel suite.

A) The church pays the rental and the pastor is not involved. B) The pastor pays the rental and the church reimburses the pastor for the rental amount as an expense,
C) The pastor pays the rental and the Church pays the pastor the rental amount as part of his income.

The issue is should it be included in income?

Since he maintains his home somewhere else, its additional cost to him which should be reimbursed just like travel expenses.

There is an issue I guess in terms of whether its included in his self employment tax.