Assuming Vince's qualified profit$-$sharing plan permits loans, what would be the maximum amount he can borrow from the plan, given that his account balance is $$40,000,$ he has two years of service with his employer, and the plan follows the most stringent graduated vesting schedule allowed for a profit$-$sharing plan unde $2006?$ Also, assuming that Vince had an outstanding loan balance of $$15,000$ within the past year.

$$5,000$

$$20,000$

$$40,000$

$$50,000$