Kathy Is 60 years of age and self-employed. During 2022 she reported $528,000 of revenues and $114,000 of expenses relating to her self-employment actlvitles. If Kathy has no other retirement accounts in her name, what is the maximum amount she can contribute to a SEP IRA for 2022 ? Assume she pays $29,081 in selfemployment tax for 2022 . Note: Round your flnal answer to the nearest whole number. Multiple Choice $61,000 $76,950 $87,901 $100,320