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Sodium Services, Inc. (SSI) sponsors a SIMPLE for its employees with a 100% match up to 3% of compensation. Mary, age 42, has been an SSI employee for 14 years. In the current year, Mary earns $35,000 and defers $10,000 to the SIMPLE plan. What is the maximum matching contribution to Mary’s SIMPLE from SSI?(a) $0.(b) $1,050.(c) $3,000.(d) $10,000.

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