Malcolm's employer offers him the option to use the cents-per-miles rule instead of the lease value rule for the 2018. which method will yield the lower gross income for Malcolm? (use 54.5 cents per mile in your calculation.)

I would said lease value rule reduce gross income because the miles can't be use for tax deduction. However, the cents-per-miles can be use for tax deduction and increase gross income with tax refund.

Which lower gross income cents-per-miles or lease value and why?