Rita is a self$-$employed taxpayer who turns $39$ years old at the end of $2023.$ In $2023,$ her net schedule C income was $$272,000.$ This was her only source of income. This year, Rita is considering setting up a retirement plan. What is the maxumim amount rita may contribute to the self employed plan if she sats up a SEP IRA or an individual $(401)$k$?$