Mr. Alex Roddle purchases a non-zero-emission automobile to be used 100% of the time in a business that is carried on as a sole proprietorship. This business began several years ago. The purchase occurs on October 1, 2023 at a cost of $83,000. He finances $70,000 of the automobile purchase through his bank at an annual rate of 9%. Interest charges for the period October 1, 2023 through December 31, 2023 amount to $1,575. What amounts can Mr. Roddle claim as a deduction for the fiscal period ending December 31, 2023? Ignore immediate expensing and any GST/HST and PST considerations.