Kathy is 60 years of age and self-employed. During 2019 she reported $109,000 of revenues and $41,800 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 simplified employee pension (SEP) IRA for 2019? (Round your final answer to the nearest whole number.) Multiple Choice O $61900 $17161 $12.490