THE PURPOSE OF THE AUTOMOBILE LEASE INCLUSION AMOUNT IS TO DO WHICH OF THE FOLLOWING?

A. TO PREVENT TAXPAYERS FROM AVOIDING THE DEPRECIATION CAPS ON LUXURY AUTOMOBILES BY LEASING RATHER THAN PURCHASING

B. TO REQUIRE AUTOMOBILE LEASING COMPANIES TO MAKE FULL DISCLOSURES TO LESSEES

C. TO LIMIT THE DEDUCTION THAT MAY BE TAKEN FOR AUTOMOBILES RENTED FOR PERIODS OF LESS THAN 30 DAYS

D. TO DETERMINE WHO MAY TAKE THE DEDUCTION FOR PROPERTY TAX PAID ON A LEASED AUTOMOBILE