Required information 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 $310,000 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 $260,000 (all employee salary). Kiyara has $40,500 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? Self-employment tax liability Required information 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 $310,000 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 $260,000 (all employee salary). Kiyara has $40,500 in itemized deductions. Answer the following questions for Kiyara. Note: Leave no answer blank. Enter zero if applicable. Problem 15-45 Part b (Algo) b. Assuming the income allocated to Kiyara is qualified business income, what is Kiyara's deduction for qualified business income? Assume Kiyara's share of wages paid by Guardian Corporation is $52,500 and her share in the unadjusted basis of qualified property used by Guardian was $205,000. Deduction for qualified business income Required information 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 $310,000 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 $260,000 (all employee salary). Kiyara has $40,500 in itemized deductions. Answer the following questions for Kiyara. Note: Leave no answer blank. Enter zero if applicable. Problem 15-45 Part c (Algo) c. What is Kiyara's net investment income tax liability (assume no investment expenses)? Income tax liability [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 $310,000 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 $260,000 (all employee salary). Kiyara has $40,500 in itemized deductions. Answer the following questions for Kiyara. Note: Leave no answer blank. Enter zero if applicable. Problem 15-45 Part d (Algo) d. What is Kiyara's additional Medicare tax liability (include all earned income in computing the tax)? Additional Medicare tax liability