Kathy is $48$ years of age and self$-$employed. During $2023,$ she reported $$100,000$ of revenues and $$40,000$ of expenses relating to her selfemployment activities. If Kathy has no other retirement accounts in her name, what is the maximum amount she can contribute to an individual $401(k)$ for $2023?$ Assume she paid $$8,478$ of self$-$employment tax for $2023.$

Note: Round your final answer to the nearest whole number.

Multiple Choice

$$33,652$

$$22,500$

$$41,152$

$$66,000$