On January $1,2023,$ Mr$.$ Ray Holland leases an automobile to be used $100$ percent of the time in his unincorporated business. The lease cost is $$1050$ per month. The manufacturer's suggested list price for the automobile is $$81000.$ Mr$.$ Holland makes no down payment and no refundable deposits. Determine his maximum deduction for lease payments for $2023.$ Ignore GST and PST considerations. $[$Note that the prescribed amount for $"$B$"$ in the Anti Avoidance formula increased to $$36,000$ as of Jan $1,2023.]$