Sam, a bartender, is a common-law employee of the Cowboy Bar. The Cowboy Bar, a sole proprietorship, has a money purchase pension plan (a defined contribution qualified plan) in which Sam is eligible to participate. The following items represent Sam's income from the Cowboy Bar in 2022: Wages $25,000 Bonus 9,000 Tips 30,000 Accountable expense allowance for uniforms 2,000 How much can the Cowboy Bar contribute to Sam's retirement account for 2022? A. $61,000 B. $16,000 C. $64,000 D. $34,000