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 (2022). 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. c. What is Kiyara's net investment income tax liability (assume no investment expenses)? d. What is Kiyara's additional Medicare tax liability (include all earned income in computing the tax)?