Omar owns and manages an unincorporated business. During 2018, a car which he owns was driven 10,000 kilometers for business purposes and 12,000 kilometers for Omar's personal use.

The total vehicle related expenses for 2018 were as follows:

Lease payments $7,200

Insurance 1,000

Other Operating Costs 1,300

For tax purposes, there is a:

Select one:

a. Business deduction of $9,500 and taxable benefit of $7,920.

b. Business deduction of $5,182 and a taxable benefit of $0.

c. Business deduction of $4,318 and a taxable benefit of $0.

d. Business deduction of $9,500 and taxable benefit of $7,400.