Darien is an employee and drives a 2021 Chevrolet Volt as a company car. The fair-market value of the car is $44,000 and the lease value is $11,750, according to Publication 15-b. He has been given the choice to have the fringe benefit reported on his W2 either using the lease-value rule or the cents-per mile rule. According to Publication 15-b, the lease value is $7,750. The car has been available for 300 days during the year and Darien has driven 6,750 of 28,350 miles for personal use. Darien's employer pays for all fuel. What method and valuation will yield the lowest fringe-benefit amount for Darien? (Do not round intermediate calculations, only round final answer to two decimal points.) Multiple Choice Lease value, $2,670.66 Cents-per-mile, $3,780.00 Multiple Choice Lease value, $2,670.66 Cents-per-mile, \$3,780.00 Lease-value, $3,780.00 Cents-per-mile, $2,670.66