On March 1, 2021, Lana leases and places in service a passenger automobile. The lease will run for five years and the payments are $500 per month. During 2021, she uses her car 60% for business and 40% for personal activities. Assuming the dollar amount from the IRS table for auto leases is $70, determine Lanas net deductible amount for the lease in 2021. a. $2,965 b. $2,930 c. $2,958 d. $2,942