Monique, age 42, earns $300,000 annually as an employee for CTM, Inc. Her employer sponsors a SIMPLE retirement plan and matches all employee contributions made to the plan dollar-for-dollar up to 3% of compensation. What is the maximum contribution (employer and employee) that can be made to Moniques SIMPLE account in 2021? a. $22,050. b. $22,500. c. $25,500. d. $27,000. Explain how you came to your answer.