In 2021, McKenzie purchased qualifying equipment for his business that cost $212,000. The taxable income of the business for the year is $5,600 before consideration of any 179 deduction. a. Calculate McKenzies 179 expense deduction for 2021 and any carryover to 2022. b. How would your answer change if McKenzie decided to use additional first-year (bonus) depreciation on the equipment instead of using 179 expensing?