Mark, single, is the sole shareholder of Mark's Tool and Dye, Inc., a tool and dye manufacturing company operating as an S corporation. Mark reports qualified business income of $$121,500$ and he has no employees. He also has qualified dividend income of $$4,400.$ He has no itemized deductions and claims the standard deduction of $$13,850$ on his $2023$ Form $1040.$ What is Mark's qualified business income deduction?

Mark's qualified business income deduction $