Troy entered into a three-year lease of a luxury auto-mobile on January 1, 2019, for use 80% in business and 20% for personal use. The FMV of the automobile at the inception of the lease was $61,000, and Troy made 12 monthly lease payments of $900 in 2019 and 2020. 

a. Before considering the effects of any lease inclusions amounts, what amount of lease payments are deductible in 2019 and 2020? 

b. What portion, if any, of the "inclusion amount" must reduce Troy's lease deduction in 2019 and 2020? 

c. How would your answers to Parts a and b change if the FMV of the auto was $15,000 and the monthly lease payments are $200?