Lamont, age 55, is employed by BB Trucking Company as a tire repair specialist. He earns $120,000 per year and recelved an allocation of $45,000 to his employer-provided profit-sharing plan for the year. If BB Trucking does not match employee deferrals, what is the maximum amount Lamont can defer to his 401(k) plan for the 2022 plan year? O A. $27,000. O B. $18,000. O C. $20,500. O D. $22,500.