McKenzie placed in service qualifying equipment $(7-$year MACRS class$)$ for his business that cost $$212,000$ in $2023.$ The taxable income of the business for the year is $$5,600$ before consideration of any $179$ deduction.

If an amount is zero, enter $"0".$

a$.$ Calculate McKenzie's $179$ expense deduction for $2023$ and any carryover to $2024.179$ expense deduction for $2023$:

Answer complete : $5,600$

$179$ carryover to $2024$: Answer complete: $206,400$

b$.$ How would your answer change if McKenzie decided to use additional first$-$year $($bonus$)$ depreciation on the equipment instead of using $179$ expensing?

Additional first$-$year depreciation for $2023$: Please provide answer

MACRS cost recovery for $2023$: Please provide answer

Total cost recovery for $2023$: Please provide answer