Theon purchased a 7-year asset for his business that cost $320,000 in 2022 . He would like to account for the asset using $179 immediate expensing to the extent possible. The taxable income of his business for the year is $7,800 before consideration of any $179 deduction. How much of Theon's $179 expense can he deduct in 2022 (\$179 Ded), and how much does he have to carry forward to 2023 (179 CF)? ($179Ded)$0;($179CF)$320,000(179Ded)$312,200;($179CF)$7,800 None of these. ($179Ded)$320,000;(179CF)$0 ($179Ded)$7,800;($179CF)$312,200