Ben Reynolds, age 63 in 2015, is planning for retirement at normal retirement age of 65 from the Salt Lake City coroner's office, which has a 457(b) plan. Ben has an unused deferral amount of $9,000. Ben has compensation of $128,000 per year as a mortician/autopsy specialist. Ben wants to know the maximum amount he can defer in 2015 in the 457(b) plan. $18,000. $24,000. $27,000. $36,000