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 $$324,000$ of business income for the year $(2023).$ Before considering her business income allocation from Guardian Corporation and the self$-$employment tax deduction $($if any$),$ Kiyara's adjusted gross income was $$274,000($all employee salary$).$ Kiyara has $$41,200$ in itemized deductions. Answer the following questions for Kiyara.

Note: Leave no answer blank. Enter zero if applicable.

a$.$ What is Kiyara's self$-$employment tax liability?