The Mach Music Center offers a combined profit sharing plan with a cash or deferred arrangement (CODA). Mary is a relatively new employee who is 55 years old. She earned $47,400. If the elective deferral cap last year was $18,000, the catch-up cap for individuals age 50 and older was $6,000, and the Section 415(C) contribution limit was the lesser of $54,000 or 100% of salary, what is the maximum aggregate contribution (employer and employee) that could be attributed to Mary's account?
$53,400
$47,400
$24,000
$18,000
$60,000