In $2023,$ Talia acquires and places into service in her business $7-$year MACRS property costing $$39,000$ and $5-$year MACRS property costing $$151,000.$ Talia elects Sec. $179$ expensing for all of the properties' cost. Talia's taxable income $($before the Sec. $179$ and $50\%$ of self$-$employment deductions$)$ is $$150,000$View the MACRS half$-$year convention rates.Read the requirements. $..$Requirement a$.$ What amount may Talia deduct under Sec. $179$ for $2023$ for the properties? What amount can she carry over to $2024?$The amount Talia may deduct under Sec. $179$ for $2023$ isThe amount Talia can carry over to $2024$ isMACRS Half$-$year Convention RatesGeneral Depreciation System$\_-$MACRSPersonal Property Placed in Service After $12/31/86$Applicable Convention: Half$-$YearApplicable Depreciation Method: $200$ or $150$ Percent Declining Balance Switching to Straight LineRecovery period and Depreciation RatesRecoveryYearYear $1$Year $2$Year $3$Year $4$Year $5$Year $6$Year $7$Year $8$Year $9$Year $10$Year $11$Year $123-$Year$33\mathrm{.}3344\mathrm{.}4514\mathrm{.}817\mathrm{.}415-$Year$20\mathrm{.}0032\mathrm{.}0019\mathrm{.}2011\mathrm{.}5211\mathrm{.}525\mathrm{.}767-$Year$14\mathrm{.}2924\mathrm{.}4917\mathrm{.}4912\mathrm{.}498\mathrm{.}938\mathrm{.}928\mathrm{.}934\mathrm{.}4610-$Year$10\mathrm{.}0018\mathrm{.}0014\mathrm{.}4011\mathrm{.}529\mathrm{.}227\mathrm{.}376\mathrm{.}556\mathrm{.}556\mathrm{.}566\mathrm{.}553\mathrm{.}2815-$Year$5\mathrm{.}009\mathrm{.}508\mathrm{.}557\mathrm{.}706\mathrm{.}936\mathrm{.}235\mathrm{.}905\mathrm{.}905\mathrm{.}915\mathrm{.}905\mathrm{.}915$ an$20-$Year$3\mathrm{.}7507\mathrm{.}2196\mathrm{.}6776\mathrm{.}1775\mathrm{.}7135\mathrm{.}2854\mathrm{.}8884\mathrm{.}5224\mathrm{.}4624\mathrm{.}4614\mathrm{.}4621161$Requirementsa.b$.$C$.$d$.$What amount may Talia deduct under Sec. $179$ for $2023$ for the properties?What amount can she carry over to $2024?$What is Talia's total $2023$ depreciation deduction?What are the limitations on Talia's ability to use the Sec. $179$ carryover in $2024?$How would your answers to Parts a$,$ b$,$ and c change if Talia's $2023$ business taxable income $($before the Sec. $179$ expense and the $50\%$ of self$-$employment tax deductions$)$ was $$260,000$ instead of $$150,000?$