Troy entered into a three-year lease of a luxury automobile on January 1, 2018, for use 80°/c, in business and 20% for personal use. The FMV of the automobile at the inception of the lease was $61,000, and Troy made 12 monthly lease payments of $900 in 2018 and 2019.

a. Before considering the effects of any lease inclusions mounts, what amount of lease payments are deductible in 2018 and 2019?

b. What portion, if any, of the "inclusion amount" must reduce Troy's lease deduction in 2018 and 2019?

c. Ho\v would your ans,vers co Parts a and b change if the FMV of the auto was $15,000 and the monthly lease payments are $200?