Mason (single) is a 50 percent shareholder in Angels Corporation (an S Corporation). Mason receives a $188,000 salary working full time for Angels Corporation. Angels Corporation reported $432,000 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 $188,000 (all salary from Angels Corporation). Mason claims $66,000 in itemized deductions. Answer the following questions for Mason. Note: Leave no answer blank. Enter zero if applicable. c. Assume the same facts as question (b), except that Angels Corporation reported $182,000 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. Deduction for qualified business income $