Did you search the web? I used google:

sole proprietorship simple ira

and got...

https://www.hurdlr.com/deductions/simple-ira-tax-limits

"However, unlike a traditional IRA, the contribution and deduction limit for a SIMPLE IRA is higher, generally $14,000 (in 2022), plus an additional employer contribution."

...

"Lombardi is a 45-year-old sole proprietor real estate agent who has been in business for four years. During the year he earned $95,000 of commission income from his sole proprietorship and reported $87,373 ($95,000 x 92.35%) on line 4 of his Schedule SE. Lombardi chose to make the maximum elective deferral of $14,000 plus an employer match of 3% of his compensation, or $2,621 ($87,373 x 3%) into his SIMPLE IRA. When he prepares his taxes, he would deduct $16,621 (elective deferral plus employer match) on line 28 of his Form 1040."