On July 1, 2013, a taxpayer leases a car for 24 months. Th e 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?
a. $3,412
b. $3,505
c. $5,843
d. $3,287
e. $5,687