Emmett and Sierra formed a partnership dividing income as follows:

Annual salary allowance to Emmett of $$44,400$

Interest of $8\%$ on each partner's capital balance on January $1$

Any remaining net income divided equally.

Emmett and Sierra had $$32,400$ and $$124,400,$ respectively in their January $1$ capital balances. Net income for the year was $$221,200.$

How much net income should be distributed to Emmett?

$fill in the blank $1$