Mason $($single$)$ is a $50$ percent shareholder in Angels Corporation $($an S Corporation$).$ Mason receives a $$186,500$ salary working full time for Angels Corporation. Angels Corporation reported $$426,000$ 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 $$186,500($all salary from Angels Corporation$).$ Mason claims $$63,000$ in itemized deductions. Answer the following questions for Mason.

b$.$ Assuming the business income allocated to Mason is income from a SPECIFIED SERVICE TRADE OR BUISNESS, what is Mason's deduction for qualified business income? Ignore the wage$-$based limitation when computing the deduction.

c$.$ Assume the same facts as question $($b$),$ except that Angels Corporation reported $$176,000$ 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.