Kathy is $60$ years of age and self$-$employed. During $2021$ 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 $2021?($Round your final answer to the nearest whole number.$)$

A$)$ $$11,152$

B$)$ $$17,152$

C$)$ $$64,500$

D$)$ $$58,000$