Appendices C-4 and C-5. Inclusion Amounts for Electric Cars. Summary: These tables are 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 and the current tax year of the lease (for the last tax year of the lease, use the dollar amount for the preceding year). Appendix C-4 is for cars first leased in 2004 and lists for fair market value brackets beginning at $53,000 to $100,000 (if more than $100,000, see Revenue Procedure 2004-20 (2004-13 I.R.B. 642)) and for the 1st year through the 4th year and for the 5th year and later. Appendix C-5 is for cars first leased in 2005 and lists for fair market value brackets beginning at $45,000 to $100,000 (if more than $100,000, see Revenue Procedure 2005-13 (2005-2 I.R.B. 759)) and for the 1st year through the 4th year and for the 5th year and later.