888 Company leased a car throughout 2017 for $950 per month, $75 of which was for insurance. There was no down payment or refundable deposit. The manufacturers suggested list price for the car is $38,000. Other costs incurred for the vehicle during 2017 were $1,600 for gas and $420 for repairs.

The maximum tax deduction for 2017 vehicle expenses is:

Select one:

a. $12,653

b. $13,420

c. $11,753

d. $12,672