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Kiyara (single) is a 50 percent shareholder of Guardian Corporation (an S Corporation). Kiyara does not do any work for Guardian Corporation. Guardian Corporation reported $316,000 of business income for the year (2022). Before Kiyara's adjusted bross income allocation from Guardian Corporation and the self.employment tax deduction (if any). the following questions for Kiyara. $266,000 (all employee salary). Kiyara has $40,800 in itemized deductions. Answer Note: Leave no answer blank. Enter zero if applicable. Problem 15.45 Part b (Algo) b. Assuming the income allocated to Kiyara is qualified business income, what is Kiyara's deduction for qualified business income? Assume Kiyara's share of wages paid by Guardian Corporation is $54,000 and her share in the unadjusted bosis of qualified property used by Guardian was $208,000. Answer is complete but not entirely correct