Eva purchased office equipment (7-year property) for use in her business. She paid $12,600 for the equipment on July 1, 2022. Eva did not purchase any other property during the year. For 2022, her business had net income of $6,000, before depreciation on the office equipment and before considering the election to expense. Eva elects out of bonus depreciation. a. What is the maximum amount that Eva is eligible to elect to expense (i.e., assuming no income limitation) in 2022 under Section 179? b. What is the total depreciation (regular depreciation and the amount allowed as a 2022 deduction under the election to expense) on the office equipment for 2022, assuming Eva uses the accelerated method under MACRS and claims the maximum amount allowable under the election to expense