Finley is an employee who drives a $2023$ Ford C$-$Max with a fair$-$market value of $$32,000.$ Finley has been given the choice to have the fringe benefit reported on the W$-2$ either using the lease$-$value rule or the cents$-$per mile rule. The lease value is $$8,750,$ according to Publication $15-$b$.$ Finley 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 Finley at $$0\mathrm{.}0585$ 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?

Note: Do not round intermediate calculations, only round final answer to two decimal points.

Multiple Choice

$47\mathrm{.}95\%$

$48\mathrm{.}61\%$

$52\mathrm{.}05\%$

$69\mathrm{.}75\%$