Kirk Bennett, a cash$-$basis taxpayer, is a self$-$employed accountant. During $2023,$ he established a qualified defined contribution retirement plan of which he will be the only beneficiary. In examining his records for $2023,$ the following information is available:

Earned income from self$-$employment

$$66,000$

Interest income

$6,000$

Dividend income

$4,000$

Net long$-$term capital gains

$10,000$

Gross income

$$86,000$

Kirk deducted $$5,049$ of self$-$employment tax on his tax return. What is the maximum amount that Kirk can deduct as a contribution to his qualified retirement plan for $2023?$

$$12,190$

$$16,500$

$$13,200$

$$66,000$