Mason $($single$)$ is a $50$ percent shareholder in Angels Corporation $($an S Corporation$).$ Mason receives a $$189,500$ salary working full time for Angels Corporation. Angels Corporation reported $$438,000$ of taxable business income for the year $(2023).$ Before considering his business income allocation from Angels and the self$-$employment tax deduction $($if any$),$ Mason's adjusted gross income is $$189,500($all salary from Angels Corporation$).$ Mason claims $$69,000$ 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 $$188,000$ 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.

Answer is complete but not entirely correct.

Deduction for qualified business income

$$37,600$