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11. Gary is a self-employed CPA whose 2018 net earnings from his trade or business (before the H.R. 10 plan contribution but after the deduction for one-half of self-employment taxes) is $225,000. What is the maximum contribution that Gary can make on his behalf to his H.R. 10 (Keogh) plan in 2018? A) $18,500 B) $45,000 C) $55,000 D) $60,000 12. A partnership plans to set up a retirement plan to benefit the partners and the employees. All of the following retirement plans are appropriate except A) an H.R. 10 (Keogh) plan. B) a Solo 401(k). C) a SEP IRA. D) a SIMPLE plan