Kathy is 60 years of age and self-employed. During 2019 she reported $102,000 of revenues and $40,400 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 $17,154 $11,450. 0 $61,200 $54,200