Mason $($single$)$ is a $50$ percent shareholder in Angels Corporation $($an S Corporation$).$ Mason receives a $$189,000$ salary working full time for Angels Corporation. Angels Corporation reported $$436,000$ 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 $$189,000($all salary from Angels Corporation$).$ Mason claims $$68,000$ in itemized deductions. Answer the following questions for Mason.

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

Problem $4-46$ Part d $($Algo$)$

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