The maximum contribution that can be made on behalf of an owner-partner in a Keogh defined contribution money purchase plan is:

a.the lower of 13.0435% of net self-employment income or $56,000.

b.the lower of 25% of net self-employment income or $56,000.

c.the lower of 15% of net self-employment income or $56,000.

d.the lower of 20% of net self-employment income or $56,000.