ABC Inc. sponsors a defined contribution plan. Seth, age $39,$ has compensation of $$150,000$ for the year.

ABC has made a $$20,000$ profit sharing plan contribution for Seth and $$5,000$ of plan forfeitures were

allocated to Seth$$s profit sharing plan during the year. How much can Seth defer into his CODA plan

$(401($k$)$ plan$)$ for $2023?$