DR$.$E$.$Brown Enterprises offers $24$ hour scientific services and is in need of new equipment. Use the following dashboard to answer the questions based on the $2023$ tax rules. In order to update the model, change the variables as follows:

Taxable Income: $1325000$

Machinery Place $ln$ Service: $3003000$

Elected $179$ : Enter the Maximum $179$ after phase$-$out as shown in the model's data

Depreciation MACRS Depreci... Maximum $17$dots

Taxable Income

$1,325,000$

Machinery Place In Service

$3,003,000$

$179$ Threshold

$2,890,000$

Maximum $179$ before phase$-$out

$1,160,000$

Elected $179$

$1,160,000$

MACRS Depreciaiton Rate Year $1$

$0\mathrm{.}1439$

a$.$ How much regular MACRS depreciation taken in the first year?

b$.$ What is the Excess $179$ carried forward?

c$.$ What is the remaining basis in the assets?

d$.$Concerned about the future, DR$.$E$.$Brown Enterprises does not want any Excess $179$ carryforward. What is the most Elected $179$ DR$.$E$.$Brown Enterprises can take to have zero Excess $179$ carryforward?

Please help me to get correct answer.