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 $$348,000$ of business income for the year $(2023).$ Before considering her business income allocation from Guardian Corporation and the self$-$employment tax deduction $($if any$),$ Kiyara's adjusted gross income was $$298,000($all employee salary$).$ Kiyara has $$42,400$ in itemized deductions. Answer the following questions for Kiyara.