Mckenzie placed in service qualifying equipment (7-year MACRS class) for his business that cost $351,900 in 2023. The taxable income of the business for the year is $67,300 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:; \$ 179 carryover to 2024: \$ b. How would your answer change if Mckenzie decided to use additional first-year (bonus) depreciation on the equipment instead of using 5179 expensing? Hint: See Concept Summary 8.3. Additional first-year depreciation for 2023: 5 MACRS cost recovery for 2023: s X Total cost recovery for 2023: \$ X reedtadk ronedim, Won Section 179 (Election to Expense Certain Depreciable Business Assets) permits the taxpayer to elect to write off a certain amount of the acquisition cost of tangible personal property used in a trade or business