content area top Part 1 In 2023, Tina acquires and places into service in her business 5-year MACRS property costing $ 41 comma 000 and 7-year MACRS property costing $ 199 comma 000. Tina elects Sec. 179 expensing for all of the properties' cost. Tina's taxable income (before the Sec. 179 and 50% of self-employment deductions) is $ 200 comma 000. View the MACRS half-year convention rates.LOADING... Read the requirements.LOADING... Question content area bottom Part 1 Requirement a. What amount may Tina deduct under Sec. 179 for 2023 for the properties? What amount can she carry over to 2024? The amount Tina may deduct under Sec. 179 for 2023 is $200,000 . The amount Tina can carry over to 2024 is $40,000 . Part 2 Requirement b. What is Tina's total 2023 depreciation deduction