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

receives a $$181,000$ salary working full time for Angels Corporation. Angels Corporation

reported $$404,000$ of taxable business income for the year $(2022).$ Before considering his

business income allocation from Angels and the self$-$employment tax deduction $($if any$),$

Mason's adjusted gross income is $$181,000($all salary from Angels Corporation$).$ Mason claims

$$52,000$ in itemized deductions. Answer the following questions for Mason.

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

c$.$ Assume the same facts as question $($b$),$ except that Angels Corporation reported $$154,000$ 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.

Deduction for qualified business income