Please walk me through how you get the answer

Susan is a self-employed accountant with a qualified defined contribution plan (a Keogh plan). She has the following income items for the year: What is the maximum amount Susan can deduct as a contribution to her retirement plan in 2015, assuming the self-employment tax rate is 15.3%? a. $9,235. b. $12,000. c. $46,000. d, $44,468. e. None of the above