IRA and a minister

I am preparing a minister's tax return.  He has excess housing allowance of $246.00, and $400.00 for a funeral that he ministered.  He also has $3,000 of wages in box one and zero in box 3 and 5 (he is in a 403(b) situation). 

 

TurboTax is only allowing him to have an IRA of $246.00.  Which is the excess housing allowance

 

I can't understand why it won't count the $400.00 from the schedule C in the IRA computation.  Any ideas?