J January I, 2022, Grace leases and places into service an automobile with a FMV of $67,000. The usiness use of the automobile is 60%. The "inclusion amount" for the initial year of the lease from he IRS tables is $5. The annual lease payments are $14,000. What are the tax consequences of this ease? A) deduction for lease payments of $8,397 B) deduction for lease payments of $8,400 C) deduction for lease payment of $8,405 D) deduction for lease payments of $8,395