State tax filing

Looking at the Activity Worksheet for 2021 Part II - Regular Income/Loss - Line 1 Federal income is 10,176   Line 2a Bonus Depreciation is 15081 (the full cost of the farmstand) and line 2b Other depreciation adjustment is 1273  (prior year sec 179 adjustment I presume).   Line 3  (sum of lines 1, 2a and 2b) is 26,530 which ends up being the farm profit shown on the Massachusetts return.   Shouldn't at least "Normal" MACRS depreciation be allowed on the MA return?  See attached screenshot of the worksheet