Pastor's use of Church owned Parsonage AND Housing Allowance for Primary Residence

Our new pastor lives in a different city from where our church is located and drives here for the weekend and stays the weekend in our church-owned parsonage.

The pastor has a properly designated housing allowance from compensation we are paying them for costs of their primary residence in the other city.

It is our understanding that the parsonage in our city cannot be designated as a tax-free parsonage allowance in addition to the Pastor's primary residence as a Pastor can only have a housing allowance on one house, their primary residence.

How would we treat the value of the parsonage used by our Pastor over the weekends?

Is that taxable income to the Pastor even though it is used less than half of the week and is not the primary residence of the Pastor?

If we use the parsonage for occasional church events and small groups, does that render the use by our Pastor as tax-free given it is not exclusively used by the Pastor?