Jason, age 52, is a highly compensated employee who earns $300,000 per year and is a participant in his employer's 401(k) . His employer also made a 20% profit sharing plan contribution during the year. Ignoring the ADP test requirements, what is the maximum amount that Jason can defer under the 401(k) during 2016?

(a) $0.

(b) $6,000.

(c) $18,000.

(d) $24,000.