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 $$350,000$ of business income for the year $(2022).$ Before considering her business income allocation from Guardian Corporation and the self$-$employment tax deduction $($if any$),$ Kiyara's adjusted gross income was $$300,000($all employee salary$).$ Kiyara has $$42,500$ in itemized deductions. Answer the following questions for Kiyara. What is Kiyara's self$-$employment tax liability? Assuming the income allocated to Kiyara is qualified business income, what is Kiyara's deduction for qualified business income? Assume Kiyara's share of wages paid by Guardian Corporation is $$62,500$ and her share in the unadjusted basis of qualified property used by Guardian was $$225,000.$ What is Kiyara's deduction for qualified business income. What is Kiyara's net investment income tax liability $($assume no investment expenses$)?$ What is Kiyara's additional Medicare tax liability $($include all earned income in computing the tax$)?$