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? (You may select more than one answer. )

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