McKenzie purchased qualifying equipment for his business that cost $267,100 in 2018. The taxable income of the business for the year is $33,300 before consideration of any 179 deduction.

If an amount is zero, enter "0".

a. McKenzie's 179 expense deduction is $_________ for 2018. His 179 carryover to 2019 is $_____________.

b. How would your answer change if McKenzie decided to use additional first-year (bonus) depreciation on the equipment? Hint: See Concept Summary 8.5. McKenzie's 179 expense deduction is $____________ for 2018. His 179 carryover to 2019 is $____________.