Appendix A-3. Inclusion Amounts for Cars (Other Than Electric Cars) First Leased in 2002. Summary: This table is used to determine the amount to deduct from the lease payment deduction you take for business expense. The amount is determined by the fair market value of the vehicle (if more than $100,000, see Revenue Procedure 2002-14 (2002-5 I.R.B. 450)) and the current tax year of the lease (for the last tax year of the lease, use the dollar amount for the preceding year). This table lists for fair market value brackets beginning at $15,500 to $100,000 and for the 1st year through the 4th year and for the 5th year and later.