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O paid $11,400 including 13% HST for car lease payment for 12 months in the current year. O is required to use the car for

O paid $11,400 including 13% HST for car lease payment for 12 months in the current year. O is required to use the car for employment and to pay her own car expenses. She estimates that the car is used 60% for employment purposes. What is the maximum deduction from employment income for tax purposes available to O for the current year?

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