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River, president of Miller Custom Coffee Roasters, drives a 2021 Mercedes E300 with a fair market value of $57,400. The lease value is $14,750. The odometer started at 710 and was reported at 31,110 at the end of the year. The car was avallable all of 2022. River reported driving 30,400 miles during 2022 , of which 10,000 were for personal reasons. The company pays all fuel and charges five cents per personal mile for fuel costs. Required: What is her 2022 valuation using the lease value rule? Note: Round "Percent of Personal Use" to one decimal place and round your final answer to 2 decimal places