Deductibility of Foreign Per Diem for SE Tax

[artp]

Pastor who does foreign missionary work is not reimbursed for meals and incidentals while traveling in Africa. For tax purposes he is a dual-status taxpayer-employee for income tax purposes but not for Social Security & Medicare tax. His air fare and lodging are paid by the church, but not meals & incidentals.

Question: Can he use the foreign ME&I rate (as listed by US State Department) for expense deduction for determining his income subject to SE Tax? Is he limited to actual expense if less?