Kathy is $60$ years of age and self$-$employed. During $2022$ she reported $$520,000$ of revenues and $$110,000$ 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 $2022?$ Assume she pays $$29,041$ in self$-$employment tax for $2022.$