7. Attila, age 53, is the CEO and only highly compensated employee of the Wagner Group. They have a 401(k) with a 3% match. The non-highly compensated employees are averaging a 7% deferral. Attila makes $200,000 and wants to retire because the corporate battles are getting hard on his back. How much can he contribute to his 401(k) in 2023? Is there any change Attila could do in the retirement plan document to allow him to contribute more in the future