For his business, McKenzie purchased qualifying equipment that cost $463,200 in 2015. The taxable income of the business for the year is $9,500 before consideration of any 179 deduction.

Note: Assume that the 2014 179 amount is extended to 2015.

McKenzies 179 expense deduction is $ for 2015. His 179 carryover to 2016 is $