Chevonne is 60 years of age and self-employed. This year, she reported $134,000 of revenues and $53,600 of expenses relating to her self-employment activities. If Chevonne has no other retirement accounts in her name, what is the maximum amount she can contribute to a simplified employee pension (SEP) IRA for the year? (Round your final answer to the nearest whole number.) (Do not use dollar sign or other punctuation.)