$[$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 $$181,500$ salary working full time for

Angels Corporation. Angels Corporation

reported $$406,000$ 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 $$181,500($all

salary from Angels Corporation$).$ Mason claims

$$53,000$ 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 $$156,000$ 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.