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 $$304,000$ of business income for the year $(2023).$ Before considering her business income allocation from Guardian Corporation and the self$-$employment tax deduction $($if any$),$ Kiyara's adjusted gross income was $$254,000($all employee salary$).$ Kiyara has $$40,200$ in itemized deductions. Answer the following questions for Kiyara.

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 $$51,000$ and her share in the unadjusted basis of qualified property used by Guardian was $$202,000.$

Deduction for qualified business income