Omar owns and manages an unincorporated business. During 2019, 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 2019 were as follows: Lease payments $7,200 Insurance 1,000 Other Operating Costs 1,300 For tax purposes, there is a: Business deduction of $5,182 and a taxable benefit of $0. Business deduction of $9,500 and a taxable benefit of $7,600. Business deduction of $4,318 and a taxable benefit of $0. Business deduction of $9,500 and a taxable benefit of $8,160