Mr. AlonsoSotomeyeris required by his employer to use his own automobile in the course of his employment. His total automobile costs for the year, are as follows:

• GasolineReceipts- $5,200
• Repairs and maintenance - 1,000
• Insurance for the year - 1,200
• Lease costs for the year (1,250 per month) - 15,000

To compensate him, his employer pays an annual allowance of $12,000. During 2020, he drove his automobile a total of 48,260 kilometers, of which, 19,960 were employment related. What amounts will Mr.Sotomeyerincludeand deduct from his 2020employmentincome related to the use of his automobile?