Kathy is $60$ years of age and self$-$employed. During $2020$ she reported $$102,000$ of revenues and $$40,400$ 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 SEP IRA for $2020?($Round your final answer to the nearest whole number.$)$

Multiple Choice

$$11,450.$

$$17,154.$

$$61,200.$

$$54,200.$