I believe I am making an error on how to enter a 179 deduction on an Asset Entry Worksheet

Here's the situation:

SPECIAL DEPRECIATION

1.  I have a partnership return which has a single commercial rental building

2.  Partners paid $45,375 K for a new roof in 2023 and have $80K of income

3.  I created an Asset Worksheet for the roof, put in service in 2023.  I entered code "J5" (Qualified Improvement Property) for the type of asset on the Asset Worksheet.  I also check "yes" for Economic Stimulus - Qualified Property, just under the type of asset.

4.  The actions above in paragraph 3 properly generates $36,300 on line 14 (80% of the $45,375) of Form 4562 (Part II Special Depreciation Allowance and Other Depreciation) and shows up on line 14 Depreciation)  on Form 8825.  All is perfect, but...........

SECTION 179

5.  When I attempt the same process as described above for Special Depreciation, I do not achieve success on the Section 179 deduction showing up on the 4562 or 8825.  Here is my approach

6.  I enter $45,375 on the Section 179 deduction line on the Asset Entry Sheet to the right of Date placed in service

7.  I have used these Type of Asset codes:

                            J5 - Qualified improvement property

                            J6 - Roofs/HVAC/Fire/Alarm/Security

In both the cases of J5 and J6, the $45,375 shows up on line 8 of Form 4562 but shows up in the Smart box immediately below as being limited on line A and then on line D as "Disallowed"

Can anyone assist in helping me figure out my error?  Thanks,

Lew