Vance has a vested account balance in his employer-sponsored qualified profit sharing plan of $80,000. Vance had an outstanding loan balance within the prior 12 months of $27,000 that has been reduced to $18,000. What is the maximum loan Vance could take from this qualified plan, assuming the plan permitted loans?

		(a) $22,000.
		(b) $23,000.
		(c) $40,000.
		(d) $50,000.