For his business, McKenzie purchased qualifying equipment that cost $212,000 in 2022 . The taxable income of the business for the year is $5,600 before consideration of any 179 deduction. If an amount is zero, enter "0". a. McKenzie's 179 expense deduction is $ for 2022 . His 179 carryover to 2023 is $ b. How would your answer change if McKenzie decided to use additional first-year (bonus) depreciation on the equipment? McKenzie's 179 expense deduction is \$ for 2022 . His 179 carryover to 2023 is $