@Razorback2424
Focus on the basics. You did not sell the car, because you never owned the car. Since you never owned the car, basis and depreciation are irrelevant.
The broker paid you $8,000, essentially for your services in facilitating his purchase of the car. That's $8,000 of ordinary income to you. You have to pay tax on the entire $8,000 at ordinary income rates. It is not capital gain. You probably have to treat $6,000 (75%) of the payment as business income. You didn't say what kind of business organization you have. If it's a sole proprietorship (Schedule C), treating it as business income means you will have to pay self-employment tax on the additional $6,000 of business income, in addition to the regular income tax.
I doubt that the lease actually said that you could sell the right to purchase the car. That argument is a big stretch. You didn't sell anything. You just made a deal that paid you $8,000. It's fully taxable ordinary income, and 75% of it is attributable to your business.
I think NCperson's argument based on what "would have been" is too convoluted, and I don't agree with his conclusion that the $2,000 is not taxable. You could claim that any income you earn is a reduction of some personal expense. That doesn't mean that the income is not taxable. The $2,000 (or the $8,000) is not a refund of part of your lease payments. It's new income.
