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Roy earned $ 1 1 0 , 0 0 0 in 2 0 2 0 as a marketing executive at UTV Manufacturing. He belongs to

Roy earned $110,000 in 2020 as a marketing executive at UTV Manufacturing. He belongs to UTVs deferred profit sharing plan. What is the maximum amount that UTV can contribute on Roys behalf to the DPSP?
a.
$19,800.
b.
$27,230.
c.
$27,830.
d.
$13,915.

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