Former Utah congressman Jason Chaffetz, who was at the event with his family, told Fox News that the shot came during the second question Kirk was answering about transgender shooters. [...] He told the outlet he believed it was “no coincidence” Kirk was shot during the question about transgender mass shootings[.]
I will take an expansive definition of "transgender" for this question, including nonbinary people and anyone else who's significantly gender non-conforming. ("Significant" is a relevant word here; JD Vance doesn't count just because he wears eyeliner.) Whether they identify with the word "transgender" is irrelevant.
Unreliable source claims the person who asked the question was themselves the shooter, and was "a guy":
@IsaacKing very unreliable, the shooter was on the roof
https://twitter.com/Osinttechnical/status/1965887738902884452