2 Part 2 of 4 1.9 points Required information Problem 04-45 (LO 04-3) (Algo) [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 $330,000 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 $280,000 (all employee salary). Kiyara has $41,500 in itemized deductions. Answer the following questions for Kiyara. Note: Leave no answer blank. Enter zero if applicable. eBook Print References Problem 04-45 Part b (Algo) b. 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 $57,500 and her share in the unadjusted basis of qualified property used by Guardian was $215,000. Deduction for qualified business income