Omar Owns and Manages an Unincorporated Business

Omar owns and manages an unincorporated business. During 2020, a car which he leases was driven 10,000 kilometers for business purposes and 12,000 kilometers for Omar's personal use. The total vehicle related expenses for 2020 were as follows: For tax purposes, there is a:

A) business deduction of $4,318 and a taxable benefit of $0.
B) business deduction of $5,182 and a taxable benefit of $0.
C) business deduction of $9,500 and taxable benefit of $7,600.
D) business deduction of $9,500 and taxable benefit of $8,160.