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 $328,000 of business income for the year (2022). Before considering her business income allocation from Guardian Corporation and the selfemployment tax deduction (if any). Kiyara's adjusted gross income was $278,000 (all employee salary). Kiyara has $41,400 in itemized deductions. Answer the following questions for Kiyara. Note: Leave no answer blank. Enter zero if applicable. 0. Assuming the income allocated to Kiyara is qualified business income, what is Kiyara's deduction for qualified business ncome? Assume Kiyara's share of wages paid by Guardian Corporation is $57,000 and her share in the unadjusted basis of qualified property used by Guardian was $214,000. Answer is complete but not entirely correct