Debby Is a Self-Employed Accountant with a Qualified Defined Benefit

Debby is a self-employed accountant with a qualified defined benefit plan (a Keogh plan) .She has the following income items for the year:
What is the maximum amount Debby can deduct as a contribution to her retirement plan in 2012, assuming the self-employment tax rate is 15.3%?

A) $9,235.
B) $12,000.
C) $50,000.
D) $55,761.
E) None of the above.