Brad, age $55,$ is employed by CC Trucking Company as a tire repair specialist. He received an allocation of $$40$k to his employer$-$provided profit$-$sharing plan for the year. If CC Trucking doesn't match employee deferrals, what's the maximum amount Brad can defer to his $401($k$)$ for the $2022$ year? I don't believe the answer is $$27,000($$$20,500+$ $$6,500).$ Please explain.