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.

$b.$ 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 $is$ $$61,500$ and her share $in$ the unadjusted basis $of$ qualified property used $by$ Guardian was $$223,000.$