Mason $($single$)$ is a $50$ percent shareholder in Angels Corp. $($an S Corporation$).$ Mason receives a $$188,500$ salary working full time for Angels Corp. Angels Corp. reported $$434,000$ 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 $$188,500($all salary from Angels Corp.$).$ 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?