Problem 15-45 (LO 15-3) (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 $334,000 of business income for the year (2022). Before considering her business income allocation from Guardian Corporation and the self-employment tax deduction (if any), Kiyara's adjusted gross income was $284,000 (all employee salary). Kiyara has $41,700 in itemized deductions. Answer the following questions for Kiyara.

Note: Leave no answer blank. Enter zero if applicable.

Problem 15-45 Part a (Algo)

a. What is Kiyara's self-employment tax liability?