This is my first Pastor return.  I know the church income goes to Schedule C and the housing goes to Schedule SE.  The housing costs interest and taxes Schedule A, but the Standard Deduction will be used.  He purchased computer equipment and built it for exclusive church work. This included a Laptop and Desktop replacement for the Pastor.  Secretary/Treasurer home equipment .  Total is $4,755.45.  Is this an allowable deduction and if so where?