If you rented or leased vehicles, machinery, or equipment, en-ter on line 24a the business portion of your rental cost. But if you leased a vehicle for a term of 30 days or more, you may have to reduce your deduction by an inclusion amount. See Leasing a Car in chapter 4 of Pub. 463 to figure this amount.
Enter on line 24b amounts paid to rent or lease other proper-ty such as pasture or farmland.