! Required information [The following information applies to the questions displayed below.] Kiyara (single) is a 50 percent shareholder of Jazz Corporation (an S Corporation). Kiyara does not do any work for Jazz Corporation. Jazz Corporation reported $326,000 of business income for the year (2021). Before considering her business income allocation from Jazz Corporation and the self-employment tax deduction (if any), Kiyara's adjusted gross income was $276,000 (all employee salary). Answer the following questions for Kiyara. (Leave no answer blank. Enter zero if applicable.) a. Assuming the income allocated to Kiyara is qualified business income, what is Kiyara's deduction for qualified business income? Kiyara's deduction for qualified business income