请问这个问题该如何解决呢

企业所得税法规定，企业发生的符合条件的广告费支出，不超过当年销售收入15%的部分，准予当年扣除，甲、乙、丙、丁四家公司本年度销售收入及广告费分别如下:
income = [2450000, 2880000，3240000，3540000]
expense = [300000, 450000，480000，540000]
要求:使用map函数计算各公司本年准予税前扣除的广告费额度

income = [2450000, 2880000, 3240000, 3540000]
expense = [300000, 450000, 480000, 540000]
result = list(map(lambda x, y: min(x*0.15, y), income, expense))
print(result)

代码

income = [2450000, 2880000, 3240000, 3540000]
expense = [300000, 450000, 480000, 540000]
def deduct(income, expense):

    if expense <= income * 0.15:
        return expense

    else:
        return income * 0.15


result = map(deduct, income, expense)

result = list(result)

print(result)