Amna and Jalal formed a partnership on January 2, 2019. Jalal invested $120,000 in cash. Amna invested land valued at $30,000. In addition, Amna was granted a yearly salary of $60,000 to manage the firm. The partners agreed to the following profit and loss allocation formula: Interest Each partner is to receive an interest of 8% on the original capital investment. Salary $60,000 to Amna. Bonus Amna is to be allocated a bonus of 20% of net income after subtracting the bonus, and salary. The remaining profit is to be divided equally. At the end of 2019, the partnership reported net income before interest, salaries, and bonus of $168,000. Instructions: Calculate the 2019 allocation of partnership profit.