On August 1, 2020, Mrs. Wong leases an automobile that will be used 100 percent by her unincorporated business. The monthly lease payment is $897, with a total of $3,985 being paid during 2020. The manufacturer's list price for the vehicle is $61,000. She makes no down payment and no refundable deposit is required. Ignoring GST and PST considerations and the anti-avoidance formula, what is her maximum deduction for lease payments for 2020? A) $4,000. B) $4,485. C) $897. D) $0