For his business, McKenzie purchased qualifying equipment that cost $212,000 in 2018. The taxable income of the business for the year is $5,600 before consideration of any 179 deduction.

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 2018. His 179 carryover to 2019 is $