Maxine, age 35, earns $200,000 annually from ABC Incorporated. ABC sponsors a SIMPLE, and matches all employee deferrals 100% up to a 3% contribution. What is the maximum employee deferral contribution to Maxines SIMPLE account for 2016?

a.

$6,000.

b.

$12,500.

c.

$15,500.

d.

$18,500.