. Nicholas owns a computer service and operates it as a sole proprietorship. In 2022, taxable income is $147,000 before considering any section 179 deduction. Nicholas spends $2,960,000 on new equipment. . For 2022, a married couple has an NOL of $37,000 and no other carryover from prior years. In 2023, the taxpayers have taxable income of $40,000 before considering the 2022 NOL carryover. Determine Nicholas' section 179 deduction carryforward and married couple's NOL carryover (if any) that they can take to 2024. $260,000 and $5,000 $147,000 and $3,000 $147,000 and $8,000 $673,000 and $0 $673,000 and $5,000 O $260,000 and $2,000