Mason $($single$)$ is a $50$ percent shareholder in Angels Corporation $($an S Corporation$).$ Mason receives a $$188,000$ salary working full time for Angels Corporation. Angels Corporation reported $$432,000$ 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 $$188,000($all salary from Angels Corporation$).$ Mason claims $$66,000$ in itemized deductions. Answer the following questions for Mason.

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

a$.$What is Mason's self$-$employment tax liability?

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.

c$.$Assume the same facts as question $($b$),$ except that Angels Corporation reported $$182,000$ of taxable business income for the year. What is Mason's deduction for qualified business income? Ignore the wage$-$based limitation when computing the deduction.

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