40) On January 1, 2020, Grace leases and places into service an automobile with a FMV of $61,000. The business use of the automobile is 60%. The "Inclusion amount" for the initial year of the lease from the IRS tables is $46. The annual lease payments are $11,000. What are the tax consequences of this lease? A) deduction for lease payments of $6,572 C) deduction for lease payment of $6,646 B) deduction for lease payments of $6,554 D) deduction for lease payments of $6,600 40)