Mason $($single$)$ is a $50$ percent shareholder in Angels Corporation $($an S Corporation$).$ Mason receives a $$180,000$ salary working full time for Angels Corporation. Angels Corporation reported $$400,000$ 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 $$180,000($all salary from Angels Corporation$).$ Mason claims $$50,000$ in itemized deductions. Answer the following questions for Mason.

A$.$ Assuming the business income allocated to Mason is income from a specified service trade or business, what is Mason's deduction for qualified business income? Ignore the wage$-$based limitation when computing the deduction. What is the deduction for qualified business income?

B$.$ Assume the same facts as question $($b$),$ except that Angels Corporation reported $$150,000$ 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. What is the deduction for qualified business income?