Kathy is 48 years of age and self-employed. During 2019 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 2019? (Round your final answer to the nearest whole number.) Multiple Choice 0 $15,167. 0 $17,170 0 $71,800 0 $55,000