Sec. $179$ Limitations and Carryovers. In $2020,$ Tish acquires and places into service in her business $7-$year MACRS property costing $$40,000$ and $5-$year MACRS property costing $$165,000.$ Tish elects Sec. $179$ expensing for all of the properties$$ cost$.$ Tish$$s taxable income $($before the Sec. $179$ and $50\%$ of self$-$employment tax deductions$)$ is $$160,000.$

a$.$ What amount may Tish deduct under Sec. $179$ for $2020$ for the properties? What amount can she carry over to $2021?$

b$.$ What is Tish$$s total $2020$ depreciation deduction?

c$.$ What are the limitations on Tish$$s ability to use the Sec. $179$ carryover in $2021?$

d$.$ How would your answers to Parts a$,$ b$,$ and c change if Tish$$s $2020$ business taxable income $($before the Sec. $179$ expense and the $50\%$ of self$-$employment tax deductions$)$ was $$300,000$ instead of $$160,000?$