A partnership began its first year of operations with the following capital balances:

Jeff, Capital: $120,000

Dan, Capital: $250,000

Matthew, Capital: $210,000

The Articles of Partnership stipulated that profits and losses be assigned in the following manner: Jeff, Dan and Matthew were to be awarded annual salaries of $25,000, $15,000 and $15,000, respectively. Each partner was to be attributed with interest equal to 10% of the capital balance as of the first day of the year. The remainder was to be assigned on a 6:2:2 basis to Jeff, Dan and Matthew, respectively. Each partner withdrew $12,000 per year. For the first year of operations the partnership earned net income of $138,000.

In the first year, what is Dans total share of net income?