Kiyara $(single)isa50$ percent shareholder $of$ Guardian Corporation $(anS$ Corporation$).$ Kiyara does not $do$ any work for Guardian Corporation. Guardian Corporation reported $$346,000of$ business income for the year. Before considering her business income allocation from Guardian Corporation and the self$-$employment tax deduction $(if$ any$),$ Kiyara's adjusted gross income was $$296,000(all$ employee salary$).$ Kiyara has $$42,300in$ itemized deductions. Answer the following questions for Kiyara.

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

$c.$ What $is$ Kiyara's net investment income tax liability $(assumeno$ investment expenses$)?$