The following information applies to the questions displayed below] Mason (single) is a 50 percent shareholder in Angels Corp. (an S Corporation). Mason recelves a $189,000 salary working full time for Angels Corp. Angels Corp. reported $436,000 of taxable business income for the year (2020). Before considering his business income allocation from Angels and the self-employment tax deduction (if any), Mason's adjusted gross income is $189,000 (all salary from Angels Corp.). Answer the following questions for Mason. (Leave no answer a. Assuming the income allocated to Mason It qualified business income, what is Mason's deduction for qualified business income