You’re not asking the right question. You should be asking whether your spouse is your employee. Under the circumstances described, where your spouse is working solely for you and you have control over the work being done, it is likely that your spouse is your employee rather than an independent contractor. In this case, you must adhere to all employer obligations, including tax withholding, paying payroll taxes, and issuing a Form W-2.
Based on an IRS table, an amount that reduces a business deduction taken for payments on an auto leased for a minimum of 30 days.