Gwen operates a very successful real estate brokerage as a sole proprietorship for 2022. Her commissions from the sale of real estate was $265,000 and her expenses were 99,270 during the year. She is considering whether she should contribute to a regular IRA, a Roth IRA or establish a SEP for her business. What would be the limits/maximum amounts that could be contributed to each of these plans given this scenario for Gwen? What would be the differences in tax treatment for the three different options?