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Dee began leasing a business auto on January 1, 2022. The lease terminates on April 30, 2024. The fair market value of the car is

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Dee began leasing a business auto on January 1, 2022. The lease terminates on April 30, 2024. The fair market value of the car is $66,500. Dee uses the auto 75% for business. The 2022 lease-income inclusion table indicates an inclusion amount of $14 for a vehicle with a FMV of $66,500. How much is the 2022 lease income inclusion that Dee must report on her Schedule C? A. 50 B. 514 C. S11 D. $132

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