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.

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.

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