$[$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 $$185,500$ salary working full time for Angels Corporation. Angels Corporation reported $$422,000$ 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 $$185,500($all salary from Angels Corporation$).$ Mason claims $$61,000$ 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 $$172,000$ 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.