Coco Inc. sponsors a defined contribution plan for employees. Tania who is age $42$ and has been with Coco Inc. since she started her career at age $24,$ has an annual salary of $$170,000.$ Tania has received a $$37,000$ this year contribution in her $401(k)$ by the company. She also received $$5,000$ this year from allocations of forfeitures from two former employees that went to work for a competitor. How much money could Tania defer in her $401(k)$ plan this year if she wants to defer the maximum amount of money to take advantage of the tax deferral in her retirement account for year $(2024)?$

$$23,000$

$$27,000$

$$69,000$

$$22,500$