Sam's employer IBJ sponsors a defined contribution plan. Sam, age 39, has compensation of $150,000 for the year. IBJ has made a $15,000 profit sharing plan contribution for Sam and $5,000 of plan forfeitures were allocated to his profit sharing plan during the year. Sam will have an employee deferral of $19,500 taken from his wages for his defined contribution plan. How much more can his employer contribute to his CODA plan (401(k) plan) for 2023