Sonny is a lawyer, who practices as a sole practitioner and files a Schedule C. He has been successful in commercial litigation and had gross income of $350,000. His expenses include employee salaries of $125,000, rent of $50,000, utilities and other expenses of $75,000, and self-employment taxes of $20,000 (assumed). What is the most that Sonny could contribute to a SEP for the current year?

Group of answer choices

a.$22,500

b.$18,000

c.$25,000

d.$20,000