Milton, age 38, earns $170,000 per year. His employer, Dumaine Consulting, sponsors a qualified profit sharing 401(k) plan and allocates all plan forfeitures to remaining participants. If in the current year, Dumaine Consulting makes a 20% contribution to all employees and allocates $4,000 of forfeitures to Miltons profit sharing plan account, what is the maximum Milton can defer to the 401(k) plan in 2020?

a) $0

b) $19,000

c) $19,500

d) $26,000