Aaron, who is 48 years old, works for Drill-tap Inc., with a salary of $330,000, a car allowance, and a very nice expense account. Drill-tap is a Fortune 750 company that sponsors a defined benefit plan that pays two percent times years of participation times the average of the three final years of compensation. In addition, Drill-tap sponsors a 401(k) / profit-sharing plan and contributes 18% of employees salary to the profit-sharing plan. There is no additional match. If the ADP of the NHCEs is 3%, what is the maximum that Aaron can defer this year (2023)?

A. $16,500

B. $22,500

C. $6,600

O $9,600