[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 $334,000 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 $284,000 (all employee salary). Kiyara has $41,700 in itemized deductions. Answer the following questions for Kiyara. Note: Leave no answer blank. Enter zero if applicable.

a. What is Kiyara's self-employment tax liability?