Paula is planning to either purchase or lease a $50,000 automobile. She anticipates that business use of the auto will be 60% for the first two years but will decline to 40% in years three through five. Currently, Paula’s marginal tax rate is 15% but she anticipates that her marginal tax rate will be 39.6% after a few years. What tax issues should Paula consider relative to the decision to purchase or lease the automobile?