Flynn Corporation employs 5 individuals. Sue who earns $80,000 this year, Tom who earns $70,000, and three sales representatives who each earn $50,000. All five employees are covered under the company's money purchase pension plan. The maximum deductible contribution Flynn Corporation can make to the plan for the current year is \begin{tabular}{l} \hline$75,000 \\ \hline 50,000 \\ $150,000 \\ $10,000 \end{tabular}