Frank is a self$-$employed CPA whose $2024$ net earnings from his trade or business $($before the H$.$R$.10$ plan contribution but after the deduction for one$-$half of self$-$employment taxes$)$ is $$240,000.$ What is the maximum contribution that Frank can make on his behalf to his H$.$R$.10($Keogh$)$ plan in $2024?13)\_\_\_\_\_\_$

A$)$ $$22,500$ B$)$ $$69,000$ C$)$ $$60,000$ D$)$ $$48,000$