Under the Lease-Value Rule, How Is the Taxable Income for the Employee

Under the lease-value rule, how is the taxable income for the employee determined? (Select all that apply.)

A) Use the annual lease value amount for the vehicle from Publication 15b.
B) Multiply the lease amount by the percent of business usage of the vehicle.
C) Subtract the dollar amount of the fuel used.
D) Multiple the lease amount by the percent of personal usage of the vehicle.