What is the treatment of a $179$ expensing carryforward?

Any $179$ amount in excess of business income is carried forward to future taxable

years and

other amounts eligible for expensing. The $179$ amount eligible

for expensing in a carryforward year is limited to the

of $(1)$ the current

statutory dollar amount

by the cost of $179$ property placed in service in

excess of the appropriate acquisition limit in the carryforward year or $(2)$ the

limitation in the carryforward year.