Problem $4-45($LO $4-3)($Algo$)$

$[$The following information applies to the questions displayed below.$]$

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 $\backslash (\backslash$$ $312,000\backslash )$ of business income for the year. Before considering her business income allocation from Guardian Corporation and the self$-$employment tax deduction $($if any$),$ Kiyara's adjusted gross income was $\backslash (\backslash$$ $262,000\backslash )($all employee salary$).$ Kiyara has $\backslash (\backslash$$ $40,600\backslash )$ in itemized deductions. Answer the following questions for Kiyara.

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

Problem $4-45$ 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 $\backslash (\backslash$$ $53,000\backslash )$ and her share in the unadjusted basis of qualified property used by Guardian was $\backslash (\backslash$$ $206,000\backslash ).$ 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 $\backslash (\backslash$$ $312,000\backslash )$ of business income for the year. Before considering her business income allocation from Guardian Corporation and the self$-$employment tax deduction $($if any$),$ Kiyara's adjusted gross income was $\backslash (\backslash$$ $262,000\backslash )($all employee salary$).$ Kiyara has $\backslash (\backslash$$ $40,600\backslash )$ in itemized deductions. Answer the following questions for Kiyara.

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

Problem $4-45$ Part c $($Algo$)$

c$.$ What is Kiyara's net investment income tax liability $($assume no investment expenses$)?$ Problem $4-45($LO $4-3)($Algo$)$

$[$The following information applies to the questions displayed below.$]$

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 $\backslash (\backslash$$ $312,000\backslash )$ of business income for the year. Before considering her business income allocation from Guardian Corporation and the self$-$employment tax deduction $($if any$),$ Kiyara's adjusted gross income was $\backslash (\backslash$$ $262,000\backslash )($all employee salary$).$ Kiyara has $\backslash (\backslash$$ $40,600\backslash )$ in itemized deductions. Answer the following questions for Kiyara.

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

Problem $4-45$ Part d $($Algo$)$

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