No.
First, a retired pastor housing allowance is only excludable from income if it is designated in advance and in writing, and if the retirement funds are paid from a qualified plan that is sponsored by the church or denomination. (In other words, if she were to roll over her Lutheran pension into an IRA, she loses the housing allowance designation. If this is already not a pension sponsored by the church, it's never excludable in the first place.)
She can exclude church pension income up to the amount of qualified housing expenses, or up to the amount of the designated allowance, whichever is less. (Even if she is approved for a housing allowance of $36K, if your qualified expenses were only $10,000, that's all you could exclude.)
Income from other jobs is not eligible for exclusion as a housing allowance, even if those jobs are also pastoral jobs, unless those payers also made a housing allowance designation in advance and in writing. If the self-employment is not clergy related (leading worship, performing sacraments) then it is never eligible for exclusion as a housing allowance, even though she is ordained. If the self-employment income is clergy-related (fill-in pastor for other pastors who go on vacation, for example) then it would only be excludable if the payer designated it in advance and in writing.
