Todd, 48 years old, is a local business owner who has seen a good deal of growth in his company in recent years. Organized as a C-Corporation, he currently has 23 employees and expects to hire more. With the uptick in business Todd wants to increase his contributions to the company's Safe Harbor 401(k) plan, and hopes to defer $25,000 to the plan this year. His wife Marcia, 46 years old, works with him at the company, and plans to defer $12,000 this year to the plan. Many of Todd's employees have been with him a long time through some tough periods. He would like to reward them for their efforts, but wants to do so in a way that is tax efficient and doesn't encourage them to take their extra money and go elsewhere. Lastly, Todd is also concerned with how his retirement plan is invested. He has lived through some significant ups and downs in the market, and if he is going to put more money away he wants to be reasonably sure it will grow over time without too much volatility from market swings. QUESTION 1 Please use the case: Todd when responding to this question. How much more could be added to Marcia's plan account in 2021 from all sources, including employee and employer contributions, without exceeding IRS limits? O A. $8,000 O B. $13,500 O C. $38.500 O D. $46,000