1a) P paid their car lease payment for 12 months in the current year totaling $15,000 including 13% HST. P is required to use the car for employment and to pay her own car expenses. She estimates that the car is used 60% for employment purposes. What is the maximum deduction from employment income for tax purposes available to P for the current year?

1b) K is required to use her own automobile for employment purposes. She incurred the following expenses in the current year: Gasoline $2,300, Insurance $1,400, Repairs $800, Parking for employment purposes $350, Interest on car loan $4,200 for 12 months, and Capital cost allowance $6,500. K drove the car 28,000 km of which 19,000 km were for employment purposes. What is the maximum amount that K is permitted to deduct from employment income in the current year?