elvira is a self-employed taxpayer who turns 42 years old at the end of the year (2022). in 2022, her net schedule c income was $130,000. this was her only source of income. this year, elvira is considering setting up a retirement plan. what is the maximum amount elvira may contribute to the self-employed plan in each of the following situations? note: round your intermediate calculations and final answers to the nearest whole dollar amount.