Evelina, age $44,$ contributes the maximum allowable $$23,000$ in $2024$ to the $401($k$)$ plan at her primary job. She also runs a side business. For her side business, Evelina is not allowed to make any employee contributions to a retirement plan this year due to having reached the maximum employee contribution limit$.$ However, she is still permitted to make employer contributions to a SEP she established for her side business.

Which of the following statements is correct regarding Evelina's retirement plan contributions?

a$.$

Evelina can contribute additional employee amounts to a SEP for her side business, but only up to the $$23,000$ limit$.$

b$.$

Evelina is allowed to make employee contributions to a SEP for her side business, but not to exceed the $2024$ limit of $$23,000.$

c$.$

Evelina is not allowed to make any contributions to a SEP for her side business this year due to the employee contribution limit being reached.

d$.$

Evelina can make employer contributions to the SEP for her side business, even though she has reached the maximum employee contribution limit$.$