[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 $340,000 of business income for the year (2023). Before considering her business income allocation from Guardian Corporation and the selfemployment tax deduction (if any), Kiyara's adjusted gross income was $290,000 (all employee salary). Kiyara has $42,000 in itemized deductions. Answer the following questions for Kiyara. Note: Leave no answer blank. Enter zero if applicable. . 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 $60,000 and her share in the unadjusted basis of qualified property used by Guardian was $220,000