MeKenzie placed in service qualifying equipment (7-year MACRS class) for his business that cost $452,600 in 2023 . The taxable income of the business for the year is $84,300 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 \$ 179 expensing? Hint: See Concept Summary 8.3. Additional first-year depreciation for 2023: 5 MACRS cost recovery for 2023: $ Total cost recovery for 2023: \$