Problem 04-45 (LO 04-3) (Algo) [The following information applies to the questions displayed below.] 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 $312,000 of business income for the year (2023). Before considering her business income allocation from Guardian Corporation and the self-employment tax deduction (if any), Kiyara's adjusted gross income was $262,000 (all employee salary). Kiyara has $40,600 in itemized deductions. Answer the following questions for Kiyara. Note: Leave no answer blank. Enter zero if applicable. Problem 04-45 Part b (Algo) . Assuming the income allocated to Kiyara is qualified business income, what is Kiyara's deduction for qualified business income? issume Kiyara's share of wages paid by Guardian Corporation is $53,000 and her share in the unadjusted basis of qualified property sed by Guardian was $206,000