Lamont, age 55, is employed by BB Trucking Company as a tire repair specialist. He earns $120.000 per year and received 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 2023 plan year? $21,000. $22,500. $28,500 $30,000.