Olga is the proprietor of a small business. In 2022, the business income before consideration of any cost recovery or 179 deduction is $250,000, Olga spent $620,000 on new 7-year class assets and elects to take the 179 deduction on them. She elects out of any bonus depreciation

a. What is her 179 expense deduction for 2022?

b. What is the amount of her 179 expense carryforward?