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 $344,000 of business income for the year (2022). Before considering her business income allocation from Guardian Corporation and the self-employment tax deduction (if any). Kiyara's adjusted gross income was $294,000 (all employee salary). Kiyara has $42,200 in itemized deductions. Answer the following questions for Kiyara. Note: Leave no answer blank. Enter zero if applicable. Problem 12-45 Part b (Algo) . Assuming the income allocated to Kiyara is qualified business income, what is Klyara's deduction for qualified business income? Assume Kiyara's share of wages paid by Guatdian Corporation is $61,000 and her share in the unadjusted basis of qualified property. ised by Guardian was $222,000 \begin{tabular}{lrrr|} \hline & \multicolumn{1}{r}{ Sole Prop } & S.Corp & CCorp \\ \hline Sch CIncome & 140,000 & 0 & 0 \\ \hline W-2 Income & 0 & 50,000 & 50,000 \\ \hline Other Income & 0 & 86,175 & \\ \hline Dividend Income & 0 & 0 & 68,078 \\ \hline Less: 50\% Self-Emply Tax & 9,891 & 0 & 0 \\ \hline AGI & 130,109 & 136,175 & 118,078 \\ \hline Std Deduct & 12,950 & 12,950 & 12,950 \\ \hline Less: QBi & 26,022 & 17,235 & 0 \\ \hline Personal Taxable Income & 91,137 & 105,990 & 105,128 \\ \hline Tax & 15,708 & 15,099 & 14,452 \\ \hline Other Taxes & 19,781 & 0 & 0 \\ \hline Entity-level Taxes & 0 & 0 & 18,097 \\ W-2 Taxes & 0 & 7,650 & 7,650 \\ Total Tax & 35,490 & 22,749 & 40,199 \\ \hline \end{tabular} What advice would you give to Elaine in choosing her business entity form