Kathy is 48 years of age and self-employed. During 2022 she reported $100,000 of revenues and $40,000 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 SEP IRA for 2022? Note: Round your final answer to the nearest whole number. Multiple Choice $11,152 $61,000 $67,500 $17,652