please explain step by step

Required information [The following information applies to the questions displayed below.] Klyara (single) is a 50 percent shareholder of Jazz Corporation (an S Corporation). Klyara does not do any work for Jazz Corp. Jazz Corp, reported $324,000 of business income for the year (2020). Before considering her business income allocation from Jazz Corp. and the self-employment tax deduction (if any), Kiyara's adjusted gross income was $274,000 (all employee salary). Answer the following questions for Klyara. (Leave no answer blank. Enter zero if applicable.) a. Assuming the income allocated to Kiyara is qualified business income, what is Kiyara's deduction for qualified business income? c. What is Kiyara's self-employment tax liability? d. What is Kiyara's additional Medicare tax liability (include all earned income)