Kathy is $48$ years of age and self$-$employed. During $2022$ she reported $$516,000$ of revenues and $$103,200$ of expenses relating to her self$-$employment activities. If Kathy has no other retirement accounts in her name, what is the maximum amount she can contribute to an individual $401($k$)?$ A $$61000$ B $67500$ C $6500$ D $20500$