On March 1,2015 Sarah entered into a three year lease of an authomobile used exclusively in her business .The authomobile's FMV was $58,500 at the inception of the lease .Sarah made ten monthly lease payments of $600 each during 2015..Is Sarah able to avoid the luxury authomobile restrictions on depreciation by leasing instead of purchasing the authomobile?Explain.(The 2015 inclusion amount for Sarah 's authomobile is found in Table 13 of Appendix C.)