Dewitt uses a machine in his self-employment activity. In 2022, business use dropped to 40%. Self-employment activity dropped to 40% business use. In 2020, when he put the machine into service, he took a $4,000 section 179 expense deduction. How does the 2022 tax return reflect this change in business use? Enter the difference between the MACRS depreciation he could have taken and the section 179 expense of $4,000 on Form 4797, Part IV. Carry the recapture amount to Dewitt's Schedule C, line 6. Enter $4,000 as a component of the machine, and begin MACRS depreciation on this amount. Enter the difference between the MACRS depreciation he could have taken and the section 179 expense of $4,000