Martinez and Peters established a partnership on January 1, 2020. Martinez invested cash of $120,000 and Peters invested $45,000 in cash and equipment with a book value of $52,000 and fair value of $58,000. For both partners, the beginning capital balance was to equal the initial investment. Martinez and Peters agreed to the following procedure for sharing profits and losses: - 10% interest on the yearly beginning capital balance - $12 per hour of work that can be billed to the partnership's clients - the remainder allocated on a 3:2 ratio The Articles of Partnership specified that each partner should withdraw no more than $1,000 per month, which is accounted as direct reduction of that partners capital balance. For 2020, the partnership's income was $80,000. Martinez had 900 billable hours, and Peters worked 1,300 billable hours. In 2021, the partnership's income was $30,000, and Martinez and Peters worked 1,000 and 900 billable hours respectively. Each partner withdrew $1,000 per month throughout 2020 and 2021.

Required: Determine the amount of net income allocated to each partner for 2021. (Round all calculations to the nearest whole dollar.)