I don't think it matters if the car payments can be counted or not.

But, according to [0] (I'm not sure how accurate/reputable it is; again, IANAA), the deductible portion of $60452=$31,408 is only $2,218.90.

Gas at $5752=$2,964 already extends past that cap.

Assuming her income is taxed before the lease payments are made, and hits her full deductible, she's paying total taxes of $4,437.81

So, net after-tax, after-expense income - I didn't realize that about routine maintenance - is $604-$160-($57 - ($2,218.90/52)) - ($4,437.81/52) = $344 / wk, or $13/hr.

Compared to working multiple inflexibly-houred minimum wage jobs, it's definitely better.

But in no way is it lucrative, or even lower middle class.