Required information

Problem $04-45($LO $04-3)($Static$)$

$[$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 $$300,000$ of business income for the year $(2023).$ Before

considering her business income allocation from Guardian Corporation and the self$-$employment tax deduction $($if any$),$

Kiyara's adjusted gross income was $$250,000($all employee salary$).$ Kiyara has $$40,000$ in itemized deductions. Answer

the following questions for Kiyara.

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

Problem $04-45$ Part d $($Static$)$

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