Required: a$.$ Compute the maximum $2023$ depreciation deductions, including $\backslash (\backslash$S $179\backslash )$ expense $($ignoring bonus depreciation$).$ Note: Apply the $\backslash (\backslash$S $179\backslash )$ deduction to the most expensive eligible asset first. Answer is complete but not entirely correct. $\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|\}\backslash$hline Description & & Cost & $\backslash$multicolumn$\{2\}\{|$r$|\}\{\backslash [\backslash$underset$\{\backslash$text $\{$ Expense $\}\}\{\backslash$$ $179\}\backslash ]\}$ & $\backslash$multicolumn$\{2\}\{|$r$|\}\{$MACRS Basis$\}$ & $\backslash$multicolumn$\{2\}\{|$l$|\}\{$Current MACRS Depreciation$\}$ & $\backslash$multicolumn$\{2\}\{|$l$|\}\{$Total Cost Recovery Deduction$\}\backslash \backslash \backslash$hline Office furniture & $\backslash$$ & $150,000$ & $\backslash$$ & $21,435*$ & $\backslash$$ & $165,192$ X & $\backslash$$ & $21,435$ & $\backslash$$ & $42,870\backslash \backslash \backslash$hline Machinery & & $1,560,000$ & & $\backslash (0\backslash$times $\backslash )$ & & $150,000$ X & & $111,462*$ & & $111,462\backslash \backslash \backslash$hline Used delivery truck & & $40,000$ & & $0-$ & & $40,000$ & & $8,000$ & & $8,000\backslash \backslash \backslash$hline Total & $\backslash$$ & $1,750,000$ & $\backslash$$ & $21,435$ & $\backslash$$ & $355,192$ & $\backslash$$ & $140,897$ & $\backslash$$ & $162,332\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$