Kathy is 48 years of age and self-employed. During 2018 she reported $122,000 of revenues and $48,800 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 a simplified employee pension (SEP) IRA for 2018? (Round your final answer to the nearest whole number) Multiple Choice $13,606. $17,163. $71,100