Andrew Orr and Victoria Graham formed a partnership, dividing income as follows:
1. Annual salary allowance to Orr of $28,000.
2. Interest of 6% on each partner's capital balance on January 1.
3. Any remaining net income divided to Orr and Graham, 2:1. Orr and Graham had $60,000 and $150,000, respectively, in their January 1 capital bal- ances. Net income for the year was $46,000. How much net income should be distributed to Orr?