In the case of a minister or other clergyperson employed as a religious coordinator in a state institution or agency, there is designated in the salary or wage paid to the person an amount up to forty percent of the gross salary as either of the following:
(1) The rental value of a home furnished to the person as part of the person's compensation; or
(2) The housing/rental allowance paid to the person as part of the person's compensation, to the extent used by the person to rent or provide a home.