$!$

Required information

$[$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 $$312,000$ 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 $$262,000($all employee salary$).$ Kiyara has $$40,600$ in itemized deductions. Answer

the following questions for Kiyara.

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

c$.$ What is Kiyara's net investment income tax liability $($assume no investment expenses$)?$