Peggy is a 40 year old employee earning $140,000 annually, working in a company with the following retirement plans: - a 401(k) with no employer match and - a money purchase pension plan with an employer contribution equal to 12% of salary What is the maximum 2015 contribution that can be made to Peggy's individual account by her employer if Peggy maxes out her elective deferral contributions? (a) $16,800 (b) $18,200 (c) $36,200 (d) $53,000