ason $($single$)$ is a $50$ percent shareholder in Angels Corporation $($an S Corporation$).$ Mason receives a $$182,000$ salary working full time for Angels Corporation. Angels Corporation reported $$408,000$ of taxable business income for the year. Before considering his business income allocation from Angels and the self$-$employment tax deduction $($if any$),$ Mason's adjusted gross income is $$182,000($all salary from Angels Corporation$).$ Mason claims $$54,000$ in itemized deductions. Answer the following questions for Mason.

Note: Leave no answer blank. Enter zero if applicable.

b$.$ Assuming the business income allocated to Mason is income from a specified service trade or business, what is Mason's deduction for qualified business income? Ignore the wage$-$based limitation when computing the deduction.