Amber and Bobby allocate annual partnership income as follows. Each partner receives 15% of their beginning capital balances. Each partner also receives a $6,000 salary. Remaining income is distributed 70% to Amber and 30% to Bobby. If current year net income is S81,000 and beginning capital balance for Amber and Bobby are $160,000 and $100,000, respectively, how much net income is allocated to Amber?

1st oov 112000 14.600