Emerson and Dakota formed a partnership dividing income as follows:

Annual salary allowance to Emerson of $$38,000$

Interest of $10\%$ on each partner's capital balance on January $1$

Any remaining net income divided equally.

Emerson and Dakota had $$32,000$ and $$123,200,$ respectively, in their January $1$ capital balances. Net income for the year was $$233,600.$

How much net income should be distributed to Dakota?