Andrew is the sole owner of a small LLC, specializing in manufacturing ready-to-eat ramen noodle packages. Andrew sends you the following income/expenses items a week ago: - Income from the business: $800k - Expenses: - Warehouse: \$200k purchased on 12/31/2023 - New production machinery: \$100k purchased on 12/31/2023. Employee salary: 200k ( 1 full-time manager =50k,15 part-time contractors, 10k each) - Andrew needs to meet with a few bosses from HEB and Walmart to advertise his products. Below are the expenses associated with those client meetings that Andrew documented. - Diamond Club and Bar tickets for both Andrew and clients =20K " Food and Drinks =10k Utilities: 30K a) Assuming Andrew cannot take any depreciation (no $179, no bonus, and no MACRS) in 2023 , calculate Andrew's AGI. Show details calculation and explanation. b) How would your answer in a) change if Andrew now can take asset depreciation expenses? Show details calculation and explanation