1. Sodium Services, Inc. (SSI) sponsors a SIMPLE for its employees with a 100% match up to 3% of compensation. Mary, age 42, has been an SSI employee for 14 years. In the current year, Mary earns $35,000 and defers $10,000 to the SIMPLE plan. What is the maximum matching contribution to Marys SIMPLE from SSI?

(a) $0.

(b) $1,050.

(c) $3,000.

(d) $10,000.