Kathy is $60$ years of age and self$-$employed. During $2023$ she reported $$116,000$ of revenues and $$43,200$ of expenses relating to her selfemployment activities. If Kathy has no other retirement accounts in her name, what is the maximum amount she can contribute to a SEP IRA for $2023?$

Note: Round your final answer to the nearest whole number.

Multiple Choice

$$ $$85,260$

$$66,000$

$$20,031$

$$13,531$