Janice Lucas is the president of Miller Custom Coffee Roasters. She drives a 2020 Mercedes E300 with a fair market value of $58,100. The lease value is $15,250. The odometer started at 675 and was reported at 31,575 at the end of the year. The car was available all of 2021 . Janice reported that she drove 30,900 miles during 2021 , of which 9,600 were for personal reasons. The company pays all her fuel and charges her 5 cents per personal mile for fuel costs. Required: What is her 2021 valuation using the lease value rule? (Round "Percent of Personal Use" to one percentage and round your final answer to 2 decimal places.)