Alec is an employee who drives a 2021 Ford C-Max with a fair-market value of $32,000. He has been given the choice to have the fringe benefit reported on his W - 2 either using the lease-value rule or the cents-per mile rule. The lease value is $8,750, according to Publication 15-b. Alec drove 30,258 miles, 7,552 of it was for personal use. All gasoline was provided by the employer and the amount for personal use was charged back to Alec at $0.055 per mile. If the car was available for 175 days during the year, what is the prorated annual lease percentage, using the lease-value rule? (Do not round intermediate calculations, only round final answer to two decimal points.) Multiple Choice 47.95% 48.61% 52.05% only round final answer to two decimal points.) Multiple Choice 47.95% 48.61% 52.05% 69.75%