Tax Drill - Section 179 For his business, McKenzie purchased qualifying equipment that cost $212,000 in 2019. The taxable income of the business for the year is $5,600 before consideration of any 179 deduction. If an amount is zero, enter "0" a. McKenzie's 179 expense deduction is $ 5,600 for 2019. His 179 carryover to 2020 is $ 206,400 b. How would your answer change if McKenzie decided to use additional first-year (bonus) depreciation on the equipment? McKenzie's 179 expense deduction is $ for 2019. His 179 carryover to 2020 is $