Mason (single) is a 50 percent shareholder in Angels Corp. (an S Corporation). Mason receives a $182,000 salary working full time for Angels Corp. Angels Corp. reported $408,000 of taxable business income for the year (2020). Before considering his business income allocation from Angels and the self-employment tax deduction (if any), Masons adjusted gross income is $182,000 (all salary from Angels Corp.). Answer the following questions for Mason. (Leave no answer blank. Enter zero if applicable.) Taxation country: USA

a. Assuming the income allocated to Mason is qualified business income, what is Masons deduction for qualified business income?