Mason (single) is a 50 percent shareholder in Angels Corporation (an S Corporation). Mason receives a $189,500 salary working full time for Angels Corporation. Angels Corporation reported $438,000 of taxable business income for the year (2022). Before considering his business income allocation from Angels and the self-employment tax deduction (if any), Mason's adjusted gross income is $189,500 (all salary from Angels Corporation). Mason claims $69,000 in itemized deductions. Answer the following questions for Mason. Note: Leave no answer blank. Enter zero if applicable. Problem 04-46 Part c (Algo) c. Assume the same facts as question (b), except that Angels Corporation reported $188,000 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. Answer is complete but not entirely correct. Deduction for qualified business income 37,600X