$!!!!!!$######## McKenzie placed in service qualifying equipment $(7-$ year MACRS class$)$ for his business that cost $$412,000$ in $2023.$ The taxable income of the business for the year is $$8,600$ before consideration of any $179$ deduction. If an amount is zero, enter $"0".$ a$.$ Calculate McKenzie's $179$ expense deduction for $2023$ and any carryover to $2024.179$ expense deduction for $2023$: Answer complete: $5,600179$ carryover to $2024$: Answer complete: $206,400$ b$.$ How would your answer change if McKenzie decided to use additional first $-$ year $($bonus$)$ depreciation on the equipment instead of using $179$ expensing? Additional first $-$ year depreciation for $2023$: Please provide answer MACRS cost recovery for $2023$: Please provide answer Total cost recovery for $2023$: Please provide answer