Perry operates In-N-Out Pharmacy, a sole proprietorship. In-N-Out sponsors a profit sharing plan. perry had net income of $205,000 and paid self-employment taxes of $30,000 during the year. If Perry makes a 15% of salary contribution on behalf of all of his employees to the profit sharing plan, how much is the contribution to the profit sharing plan on behalf of Perry?

a) $22,820

b) $24,776

c) $28,500

d) $30,750