Mason $($single$)$ is a $50$ percent shareholder in Angels Corporation $($an S Corporation$).$ Mason receives a $$184,500$ salary working full time for Angels Corporation. Angels Corporation reported $$418,000$ 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 $$184,500($all salary from Angels Corporation$).$ Mason claims $$59,000$ in itemized deductions. Answer the following questions for Mason.

Assume the same facts as question $($b$),$ except that Angels Corporation reported $$168,000$ 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.

What is her depreciable basis for depreciating the equipment?