Noel is a self-employed architect. In 2019 he leased a category C motor car, which would have cost 40,000 if purchased outright. During the accounting year to 31 December 2020, Noel made lease payments totalling 6,000 for the car. The car is used by Noel 70% for business purposes. What is the amount of the 2020 lease payments which will be disallowed for tax purposes? a. 3,480 O b. 2.520 Oc. 2,400 d. 3,600