$[$The following information applies to the questions displayed below.$]$

Mason $($single$)$ is a $50$ percent shareholder in Angels Corporation $($an S Corporation$).$ Mason receives a $$180,000$ salary

working full time for Angels Corporation. Angels Corporation reported $$400,000$ 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 $$180,000($all salary from Angels Corporation$).$ Mason claims $$50,000$ 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 $$150,000$ 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.