Kathy is 60 years of age and self-employed. During 2022 , she reported $522,000 of revenues and $104,400 of expenses relating to her self-employment activities. Kathy has no other retirement accounts in her name, what is the maximum amount she can contribute to an Individual 401(k) for 2022 ? Assume she pays $29,051 In self-employment for 2022 Note: Round your final answer to the nearest whole number. Multiple Choice $61,000 $67,500 $101,115 $80,615