Claire is a self-employed individual who owns and runs Claire's Creations, LLC. In 20X4 she had $225,000 in net self-employment earnings, including a deduction for 50% of self-employment tax, prior to any Keogh deduction. Claire has a defined contribution, stock bonus Keogh plan. What is the highest deductible Keogh contribution Claire can make for the 20X4 tax year? Assume no excess contribution carryover from prior years. $225,000 $52,000 $45,000 $56,250