Kiyara (single) is a 50 percent shareholder of Guardian Corporation (an S Corporation). Kiyara does not do any wor 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 a Kiyara's adjusted gross income was $274,000 (all employee salary). Kiyara has $41,200 in itemized deductions. Ans the following questions for Kiyara. Note: Leave no answer blank. Enter zero if applicable. . What is Kiyara's self-employment tax liability? Self-employment tax liability 4

Required information [The following information applles to the questions displayed below] Kiyara (single) is a 50 percent shareholder of Guardian Corporation (an S Corporation). Klyara does not do any work for Guardlan 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). Klyara's adjusted gross income was $274,000 (all employee salary). Klyara has $41,200 in itemized deductions. Answer the following questions for Kiyara. Note: Leave no answer blank. Enter zero if opplicable. . Assuming the income allocated to Klyara is qualified business income, what is Klyara's deduction for qualified business income? Assume Klyara's share of wages pald by Guardlan Corporation is $56,000 and her share in the unadjusted basis of qualified property sed by Guardlan was $212,000