Kiyara (single) is a 50 percent shareholder of Jazz Corporation (an S Corporation). Kiyara does not do any work for Jazz Corp. Jazz Corp. reported $300,000 of business income for the year (2020). Before considering her business income allocation from Jazz Corp. and the self-employment tax deduction (if any), Kiyaras adjusted gross income was $250,000 (all employee salary).

1. What is Kiyaras additional Medicare tax liability (include all earned income)?