Should I max my SEP IRA for the tax savings or keep cash for a home purchase later this year?

TL;DR: Self-employed, can contribute up to $58k more to my 2025 SEP IRA and save $24,530 in taxes (42.1% rate). But I'm also buying a $200k home for my mom later this year (no exact timeframe) and need cash for the down payment. Looking for advice on whether to max it, do a moderate contribution, or skip it.

My situation:

• Self-employed, $10,400 already in 2025 SEP IRA, can contribute $58,135 more
• Maxing it saves $24,530 in combined federal and state taxes
• $85k liquid in savings (other funds are in investments and previous 401k)
• Buying a $200k home for my mom later this year, mostly financed but want a solid down payment to avoid PMI
• Want to keep ~$50k as an emergency fund after the purchase
  • Basically this kind of my floor that I'd like to have available.
• Not maxing other retirement accounts but do contribute biweekly to other investments

Options I'm considering:

1. Max it ($58k more): Save $24,530 in taxes but drain almost all my cash
2. Moderate ($15-25k more): Save $6,300-$10,500 and still have enough for a 20-25% down payment plus emergency fund
3. Skip it: Keep full flexibility for the home but lose the tax break entirely
4. Wait: I think I have until October 15, 2026 to contribute if I file an extension

Questions:

• Does the moderate route make the most sense?
• Anyone been in a similar spot… what would you do?
• Is the October 15 extension deadline correct for SEP IRAs?

Appreciate any input!