Bubba Corporation Has a Profit Sharing Plan

Bubba Corporation has a profit sharing plan. The company president, Bubba, is receiving the maximum plan contribution amount. The corporation has one other employee, who is eligible for the plan. If this person earns $12,000 per year, how much must be deposited in the plan for the employee?

A) $6,000
B) $3,000
C) $1,800
D) $12,000