Mason $($single$)$ is a $50$ percent shareholder in Angels Corporation $($an S Corporation$).$ Mason receives a $$192,000$ salary working full time for Angels Corporation. Angels Corporation reported $$448,000$ 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 $$192,000($all salary from Angels Corporation$).$ Mason claims $$74,000$ in itemized deductions.

Answer the following questions for Masb. 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.

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