On March 1,2014,Lana Leases and Places in Service a Passenger

On March 1,2014,Lana leases and places in service a passenger automobile.The lease will run for five years and the payments are $500 per month.During 2014,she uses her car 60% for business and 40% for personal activities.Assuming the dollar amount from the IRS table is $20,determine Lana's inclusion as a result of the lease.

A) $0
B) $10
C) $17
D) $20
E) None of these