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Brenda (age 39), Maintains a SEP plan for her employees. During 2017, she contributed $53,000 to the plan on behalf of Lisa while Lisa made

Brenda (age 39), Maintains a SEP plan for her employees. During 2017, she contributed $53,000 to the plan on behalf of Lisa while Lisa made an elective contribution in the amount of $22,000. Compensation for Lisa in 2017 before her elective contribution was $200,000. What is the maximum deductible contribution amount that Lisa can claim?
$21,000
$49,000
$50,000
$53,000

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