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 $304,000 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 $254,000 (all employee salary). Answer the following questions for Kiyara.

What is Kiyaras self-employment tax liability?