Kiyara (single) is a 50 percent shareholder of Jazz Corporation (an S Corporation). Kiyara does not do any work for Jazz Corporation. Jazz Corporation reported $346,000 of business income for the year (2021). Before considering her business income allocation from Jazz Corporation and the self-employment tax deduction (if any), Kiyara's adjusted gross income was $296,000 (all employee salary). Answer the following questions for Kiyara. (Leave no answer blank. Enter zero if applicable.) Problem 15-44 Part a (Algo) a. Assuming the income allocated to Kiyara is qualified business income, what is Kiyara's deduction for qualified business income? Kiyara's deduction for qualified business income