CH$4)$ 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 $$308,000$ of business income for the year. Before considering her business income allocation from Guardian Corporation and the self$-$employment tax deduction $($if any$),$ Kiyara's adjusted gross income was $$258,000($all employee salary$).$ Kiyara has $$40,400$ in itemized deductions. Answer the following questions for Kiyarb.

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 $$52,000$ and her share in the unadjusted basis of qualified property used by Guardian was $$204,000$

c$.$ What is Kiyara's net investment income tax liability $($assume no investment expenses$)?$

d$.$ What is Kiyara's additional Medicare tax liability $($include all earned income in computing the tax$)?$