Husband was pastor of church and passed away. Wife was President of Christian School but also listed as a Pastor and had a 403b from the school.
She retired a few years ago but still has approx. 50k in a 403b with AGFinancial.

1. Is she allowed to take the deduction for housing expense?
2. can we rollover the 403b and still keep the housing allowance if she is qualified?

Any other information on this would be helpful?

Thank you very much.
Douglas