Which of the following is more than the allowable contribution amount to a self-employed retirement plan for 2023? A. Contribution of $40,000 to a self-employed individual's own defined contribution qualified plan. The individual's net earnings from self-employment (on Schedule C) are $40,000. B. $8,000 contribution into a SIMPLE IRA by an employee who earns $30,000. C. A contribution of $10,000 to an employee's account in a defined contribution plan. The employee earned $40,000. D. $25,000 to the SEP-IRA of an employee who earned $100,000 in 2023