Hi, I need help with this question. I multiplied each persons income by 25% (ex: 57,000 x .25 = 14,250) but it was marked wrong. Can someone please tell me how Im supposed to figure this out, the book is not really helpful nor does it have many examples.

Problem 11-51 (LO 11-2) Determine the maximum contribution that can be made to a Keogh plan in each of the following cases. In all instances, the individual is self-employed, and the self-employment tax reduction has already been taken. a Self-employment income of $57,000. b. Self-employment income of $57,000 and wage income of $35,500. c. Self-employment income of $160,000. d. Self-employment income of $291,000. Maximum Keogh plan Maximum Keogh plan Maximum Keogh plan $ 14,250 23,125 40,000 3,000 dconaithumkgh plan contributon