On March 1 , 2018, Sara h 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 2018. Is Sarah able to avoid the luxury automobile restrictions on depreciation by leasing instead of purchasing the automobile? Explain. (The lease inclusion amount for Sarah's auto-mobile is found in Table 13 of Appendix C.)