Ryan (age 50) is employed by Best Mutual Funds (BMF) and participates in its profit­sharing Section 401(k) plan for 2015. The plan allocates contributions based on relative compensation and is not integrated with Social Security. Ryan's current annual compensation is $80,000, and he has elected to defer 5% of compensation into the Section 401(k) plan. Including Ryan, 35 employees with a total covered payroll of $1.8 million participate in the plan and have elected to defer a total of $72,000 (4% of payroll). What is the maximum deductible contribution to the profit­sharing plan BMF can make for 2015?