Rowan M. is a sales employee of Carefree Pools and Spas, Incorporated. In 2022, he was issued a company car with a fair market value of $35,000 and drove a total of 22,000 miles; used the car for 2,000 miles for personal use; and the employer paid for fuel, charging Rowan 5.5 cents per mile. Rowan's employer offers the option to use the cents-per-mile rule instead of the lease-value rule for 2022. (Use the following table for lease values.) Required: Which method will yield the lower gross income for Rowan? (Use 58.5 cents per mile in your calculations.) Note: Do not round intermediate calculations