please help me solve this with steps on how you got the answer!

13. Sanford's employer has a qualified pension plan that allows employees to contribute up to 10% of their gross salaries to the plan. The employer matches the contribution at the rate of 50% of the employee's contribution. Sanford's current annual salary is $80,000. This is his only source of income. If he contributes the maximum amount to the pension plan, what is Sanford's gross income for the current year? a. $72,000 b. $76,000 c. $80,000 d. $84,000 e. $88,000