Static) [The following information applies to the questions displayed below.) Elvira is a self-employed taxpayer who turns 42 years old at the end of the year (2021). In 2021, her net Schedule C income was $130,000. This was her only source of income. This year, Elvira is considering setting up a retirement plan. What is the maximum amount Elvira may contribute to the self-employed plan in each of the following situations? (Round your intermediate calculations and final answers to the nearest whole dollar amount.) Problem 13-78 Part a (Static) a. She sets up a SEP IRA. Maximum contribution b. She sets up an individual 401(k). Maximum contribution Rita is a self-employed taxpayer who turns 39 years old at the end of the year (2021). In 2021, her net Schedule C income was $300,000. This was her only source of income. This year, Rita is considering setting up a retirement plan. What is the maximum amount Rita may contribute to the self-employed plan in each of the following situations? (Round your intermediate calculations and final answers to the nearest whole dollar amount.) Problem 13-80 Part a (Static) a. She sets up a SEP IRA. Maximum contribution Problem 13-80 Part b (Static) b. She sets up an individual 401(k). Maximum contribution