Unused clergy housing allowance

I enter my Housing Allowance (HA) and my Qualified Expenses (QE), but the difference (my HA is more than my QE) never appears anywhere as taxable income. Why is that? It should show up somewhere, right?

I thought about just adding it as "misc income" but then I can't designate it as exempt from self-employment tax (I have form 4361).

Every other minister out there should be facing this same issue if their QE is less than their HA, right?