• • Ken is a self$-$employed architect in a small firm with four employees: himself, his office assistant, and two drafters, all of whom have worked for Ken full$-$time for the last four years. The office assistant earns $$34,000$ per year, and each drafter earns $$44,000.$ Ken$’$s net earnings from self$-$employment $($after deducting all expenses and one$-$half of self$-$employment taxes$)$ are $$384,000.$ Ken is considering whether to establish a SEP plan and haIf Ken is required to contribute for his employees and chooses to contribute the maximum amount, what is the maximum amount Ken can contribute for himself? 
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