In 2020, Mason (single) is a 50 percent shareholder in Angels Corp. (an S Corporation). Mason receives a $180,000 salary working full time for Angels Corp. Angels Corp. reported $400,000 of taxable business income for the year (2020). Before considering his business income allocation from Angels and the self-employment tax deduction (if any), Masons adjusted gross income is $180,000 (all salary from Angels Corp.). Answer the following questions for Mason. (Leave no answer blank. Enter zero if applicable.)

a. Assuming the income allocated to Mason is qualified business income, what is Masons deduction for qualified business income?

b. What is Masons net investment income tax liability (assume no investment expenses)?