On July, 2013, a taxpayer leases a car for 24 months. The terms of the lease require the taxpayer to pay $1,000 a month. Based on the value of the automobile, the inclusion amounts for years 1 through 3 are $313, $590, and $602, respectively. If the taxpayer uses the car 60% of the time for business, what amount should be deducted as lease expense on Schedule C in 2013? 

1) 43.1% 2) 30.4% 3) 77% 4) 90.50% 5) 92.6%

Please explain why?