Robert (single, age 42) set up a SEP plan for his small business. He has no employees. The maximum contribution rate as shown in the plan is 18%. Robert's profit from his business was $18,699 and he paid $2,642 in self-employment taxes. What is Robert's maximum contribution to his SEP?

A)$2,449 B)$2,651 C)$3,128 D)$3,366