Dr. Molar, a dentist, is interested in making a deposit into a SEP plan. The Doctor has $25,000 he wants to save for his retirement. Currently, he has an income of $196,000 per year. He also has 3 employees; 2 hygienists and an office manager. They make $41,000, $37,000 and $34,000 respectively. The doctor knows that if he wants to save $25,000 for himself, he will have to contribute to the SEP for his employees as well. How much will he have to contribute for the employees if he wants $25k for himself? How will your answer change if his annual earnings were $296,000?