Problem 9-20 Qualified Retirement Plans (LO 9.7) Determine the 2022 maximum contributions to a qualified plan for each of the following taxpayers (assume no restrictions for highly-compensated employees): $ b. Elina Kurlyenko is paid wages of $300,000 and may contribute toward a defined contributions plan through her employer. c. Oksana Biel is permitted to contribute up to 10 percent of her $30,000 wage to a qualified defined contribution plan. $