Partners A and B have a profit and loss agreement with the following provisions: salaries of 20,000 and 25,000 for A and B, respectively; a bonus to A of 10% of net income after bonus; and interest of 20% on average capital balances of 40,000 and 50,000 for A and B, respectively. Any remainder is split equally. If the partnership had net income of 88,000, how much should be allocated to Partner A?