Florence, age 55, is an attorney who is self-employed. Her assistant, Joy, has worked with her for five years. Florence is establishing a SEP for this year and is willing to make a contribution of 10 percent of Joy\'s salary to the SEP. If Florence earns $90,000 after paying Joy, her expenses, and the contribution to Joy\'s SEP, what is the most that she can contribute to the SEP on her own behalf for 2023