Omar owns and manages an unincorporated business. During 2022, one of his employees drives her own car to carry out her work duties. She drove the car 11,000 kilometers for business purposes and 12,000 kilometers for personal use. Omar agrees to pay an allowance to his employee in the amount of $1 per business kilometre driven to cover the employees vehicle related expenses. The employee's vehicle expenses were as follows:

Lease payments $7,200

Insurance 1,000

Other Operating Costs 1,300

For tax purposes, Omar's business can deduct the following amount relating to the employee's vehicle use as a business expense:

	A.	Business deduction of $6,130
	B.	Business deduction of $11,430
	C.	Business deduction of $2,950
	D.	Business deduction of $3,180