WHR, LLC sponsors a defined contribution plan. Vaughn, age 44, has compensation of $160,000 for the year. WHR has made a $25,000 profit sharing plan contribution on Vaughns behalf and $5,000 of plan forfeitures were allocated to Vaughns profit sharing plan during the year. How much can Vaughn defer into his CODA plan (401(k)) to maximize his annual contributions to the qualified plan for 2020?

(a) $19,500

(b) $26,000

(c) $27,000

(d) $32,000