[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 $183,000 salary working full time for Angels Corporation. Angels Corporation reported $412,000 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 $183,000 (all salary from Angels Corporation). Mason claims $56,000 in itemized deductions. Answer the following questions for Mason. Note: Leave no answer blank. Enter zero if applicable. Problem 04-46 Part b (Algo) . Assuming the business income allocated to Mason is income from a specified service trade or business, what is Mason's deduction or qualified business income? Ignore the wage-based limitation when computing the deduction