Kathy is 48 years of age and self-employed. During 2018 she reported $136,000 of revenues and $54,400 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)

$15,167

$17,170

$71,800

$55,000