Delta Banks, age 56, has been employed by Premier Advertising, Inc. (PA) for 12 years, PA provides a money purchase plan and a profit sharing plan (without 401k provisions) for eligible employees. Delta's salary for the current year is $300,000. She has no ownership in the company. Which of the following statements describes the limits that apply to annual additions to her accounts in the two plans for the year 2017?

a) Delta can have annual additions of up to $18,000 in each plan account

b) Delta can have annual additions of up to $24,000 in each plan account

c) Delta can have annual additions of up to $54,000 in the aggregate accounts

d) Delta can have annual additions of up to $270,000 in the aggregate accounts