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Kathy is 60 years of age and self-employed. During 2021 she reported $107,000 of revenues and $41,400 of expenses relating to her self-employment activities. If

Kathy is 60 years of age and self-employed. During 2021 she reported $107,000 of revenues and $41,400 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 SEP IRA for 2021? (Round your final answer to the nearest whole number.)

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