Dustin, who is 48 years old, works for Pinnacle Inc., with a salary of $320,000, a car allowance, and a very nice expense account. Pinnacle is a Fortune 1,000 company that sponsors a defined benefit plan that pays two percent times years of participation times the average of the three final years of compensation. In addition, Pinnacle sponsors a 401(k) / profit sharing plan and contributes an amount equal to 12% of employees qualifying compensation to the profit sharing plan. There is an additional 3% non-elective safe harbor 401k contribution the firm also makes for HCE and NHCEs. If the ADP of the NHCEs is 2%, what is the maximum that Dustin can defer this year (2022)? $48,000 $5,250$15,250 $20,500