Donna owns Conquest Deliveries, a sole proprietorship, which sponsors a qualified profit sharing plan. The company will make a 25% of compensation contributi on on behalf of each employee (including Donna) for the year. If Donna's net self-employment income is $175,000 and her self-employment taxes t otal $16,000, what is the maximum contribution to the profit sharing plan on her behalf?
(a) $31,800 .
(b) $33,400.
(c) $39,750 .
(d) $41,750 .