! Required information 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 $342,000 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 $292,000 (all employee salary). Kiyara has $42,100 in itemized deductions. Answer the following questions for Kiyara. Note: Leave no answer blank. Enter zero if applicable. Problem 04-45 Part d (Algo) d. What is Kiyara's additional Medicare tax liability (include all earned income in computing the tax)? Additional Medicare tax liability