. Marleen, who is 37 years old, is an employee of Zcrypt, Inc. (A C Corporation). Zcrypt sponsors a SEP IRA and would like to contribute the maximum amount to Marleens account for the plan year. If Marleen earns $32,000 per year in W-2 Wages (Salary), what is the maximum contribution Zcrypt can make on her behalf to the SEP IRA in 2018?

a. $8,000.

b. $18,500.

c. $26,500.

d. $32,500.

e. $55,000.