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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 $$300,000$ of business income for the year $(2023).$ Before considering her business income allocation from Guardian Corporation and the self$-$employment tax deduction $($if any$),$ Kiyara's adjusted gross income was $$250,000($all employee salary$).$ Kiyara has $$40,000$ in itemized deductions. Answer the following questions for Kiyara.

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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 $$50,000$ and her share in the unadjusted basis of qualified property used by Guardian was $$200,000.$