Kiyar$$254,000($all employee salary$).$ Kiyara has $$40,200$ in itemized deductions. Answer the following questions for Kiyara.

Note: Leave no answer blank. Enter zero if applicable.

Problem $15-45$ 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 $$51,000$ and her share in the unadjusted basis of qualified property used by Guardian was $$202,000.$