Dividing Partnership Net Income

Steve Conyers and Chelsy Boxer formed a partnership, dividing income as follows:

Annual salary allowance to Conyers of $59,000.

Interest of 12% on each partner's capital balance on January 1.

Any remaining net income divided equally.

Boxer and Conyers had $41,000 and $176,000, respectively, in their January 1 capital balances. Net income for the year was $270,000. How much net income should be distributed to Conyers?