On January l, Fernando leases and places into service an automobile with a FMV of $80,000. The business use of the automobile is 75%. The "inclusion amount" for the initial year of the lease from the IRS tables is $60. The annual lease payments are $18,000. What are the tax consequences of this lease?

A) deduction for lease payments of $6,582.

B) deduction for lease payments of $11,165.

C) deduction for lease payments of $13,455.

D) deduction for lease payment of $18,000.