Required information

Problem $4-45($LO $4-3)($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 $$318,000$ of business income for the year. Before considering her

business income allocation from Guardian Corporation and the self$-$employment tax deduction $($if any$),$ Kiyara's adjusted

gross income was $$268,000($all employee salary$).$ Kiyara has $$40,900$ in itemized deductions. Answeit the following

questions for Kiyara.

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

Problem $4-45$ Part a $($Algo$)$

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