Kathy is $60$ years of age and self$-$employed. During $2022$ she reported $$522,000$ of revenues and $$111,000$ 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 $$29,051$ in self$-$employment tax for $2022.$ A $$61000$ B $74925$ C $85588$ D $97680$