Emerson and Dakota formed a partnership dividing income as follows:

Annual salary allowance to Emerson of $$42,400$

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

Any remaining net income divided equally

Emerson and Dakota had $$40,000$ and $$124,800,$ respectively, in their January $1$ capital balances. Net income for the year was $$220,800.$

How much net income should be distributed to Dakota?

$