Mason (single) is a 50 percent shareholder in Angels Corporation (an S Corporation). Mason receives a $189,000 salary working full time for Angels Corporation. Angels Corporation reported $436,000 of taxable business income for the year (2021). Before considering his business income allocation from Angels and the self-employment tax deduction (if any), Mason's adjusted gross income is $189,000 (all salary from Angels Corporation). Answer the following questions for Mason. (Leave no answer blank. Enter zero if applicable.) Problem 15-45 Part a (Algo) a. Assuming the income allocated to Mason is qualified business income, what is Mason's deduction for qualified business income? Mason's deduction for qualified business income