B, G, and C put up a partnership on April 1, 2017. The following capital balances were taken from the books on December 31, 2017, before closing net income:

B, Capital	P84,000
G, Capital	114,000
C, Capital	92,000

During the year, B permanently withdrew P10,000 cash while C invested a property with a fair value of P22,000.

The partners agreed to distribute profits for the first year as follows:

• Annual salary of P30,000 to G and P25,000 to C.
• Allow a 5% interest to each partner on their capital at the inception of the partnership.
• Allow a 20% bonus to B based on net income after salaries, interests, and bonus.
• Any remaining undistributed profit or loss will be distributed in the following manner:
• In the ratio 2:3:5, if under-allocated
• Equally, if over-allocated

Case 1: The net income of the partnership is P100,000 during the year 2017.

How much is the bonus given to B?