On January $2,2023,$ Damar leases and places into service an automobile with a FMV of $$88,000.$ The business use of the automobile is $60\%.$ The "inclusion amount" for the initial year of the lease from the IRS tables is $$172.$ The annual lease payments are $$16,500.$ What are the tax consequences of this lease?

A$)$ deduction for lease payments of $$9,797$

B$)$ deduction for lease payments of $$9,900$

C$)$ deduction for lease payments of $$9,728$

D$)$ deduction for lease payment of $$12,120$