6. Ben earns a $138,000 salary this year and is a participant in a regular 401(k) plan in which he contributes the statutory limit of $20,500 (2022). He also reports $10,000 in gross self-employment income from book royalties. What is the maximum amount that Ben may contribute and deduct if his plan is a SIMPLE IRA? What is the maximum amount that Ben may contribute and deduct if his plan is a SEP IRA