Mason $($single$)$ is a $50$ percent shareholder in Angels Corporation $($an S Corporation$).$ Mason receives a $$191,000$

salary working full time for Angels Corporation. Angels Corporation reported $$444,000$ of taxable business income

for the year $(2023).$ Before considering his business income allocation from Angels and the self$-$employment tax

deduction $($if any$),$ Mason's adjusted gross income is $$191,000($all salary from Angels Corporation$).$ Mason claims

$$72,000$ in itemized deductions. Answer the following questions for Mason.

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

d$.$ Assuming the original facts, what is Mason's net investment income tax liability $($assume no investment expenses$)?$