please help and show work

athy is 60 years of age and self-employed. During 2023 she reported $106,000 of revenues and $41,200 of expenses relating to her self-employment ictivities. If Kathy has no other retirement accounts in her name, what is the maximum amount she can contribute to a SEP IRA for 2023 ? Note: Round your final answer to the nearest whole number. Multiple Choice $12.044 $18,544 $77.910 $66.000