On March 1, 2012, Sarah entered into a three-year lease of an automobile used exclusively in her business. The automobile's FMV was $58,500 at the inception of the lease. Sarah made ten monthly lease payments of $600 each during 2012. Is Sarah able to avoid the luxury automobile restrictions on depreciation by leasing instead of purchasing the automobile? Explain. (The 2012 inclusion amount for Sarah's automobile is found in Table 13 of Appendix C.)