Question 28 of 45. For a SIMPLE account, a qualifying employee may participate in the plan if they have at least: $2,500 in compensation in any prior five years and must reasonably be expected to earn $2,500 in the current year $2,500 in compensation in any prior two years and must reasonably be expected to eam $5,000 in the current year. $5,000 in compensation in any prior three years and must reasonably be expected to earn $5,000 in the current year $5,000 in compensation in any prior two years and must reasonably be expected to earn $5,000 in the current year. Mark for follow up Question 29 of 45. Rob forgot to file an extension for his 2018 return. He is due a refund of $5,000 on the return. Ignoring weekends or local holidays, what is the latest O December 31, 2018 April 15, 2019 ho October 15, 2019 December 31, 2019 Mark for follow up Question 30 of 45. For 2018, the maximum contribution to a SIMPLE is: $12,500. The sole proprietor's match is at least 1% and up to 5% of the employee's compensation. The matching amount applies to the sole proprietor's contribution $12.500. The sole proprietor's match is at least 2% faxed or a 1% to 3% matching based on the employee's compensation. The matching amount applies to the sole $22.500. The sole proprietor's match is at least 1% and up to 3% of the employee's compensation. The matching amount does not apply to the sole proprietors contri $22.500. The sole proprietor's match is at least 1% and up to 5% of the employee's compensation. The matching amount applies to the sole proprietor's contributions U Mark for follow up Question 31 of 45