Kiyara (single) is a 50% shareholder of Jazz Corporation (an S Corporation). Kiyara does not do any work for Jazz Corp. Jazz Corp. reported $348000 of business income for the year (2020). Before considering her business income allocation from Jazz Corp. and the self-employment tax deduction. Kiyara's adjusted gross income was $298,000 (all employee salary).

What is Kiyara's net investment income tax liability (assume no investment expenses)?