Elvira is a self-employed taxpayer who turns 42 years old at the end of the year (2023). In 2023, her net Schedule C income was $130,000. This was her only source of income. This year, Elvira is considering setting up a retirement plan. What is the maximum amount Elvira may contribute to the self-employed plan in each of the following situations? Note: Round your intermediate calculations and final answers to the nearest whole dollar amount. Problem 13-83 Part b (Static) b. She sets up an individual 401(k). Maximum contribution $ 32,500