Pieter & Hans conduct business as partners operating a swimming school. Their partnership agreement specifies that all profits and losses are to be distributed equally after interest on capital. During the 2023 income, the business calculated the following results: Accounting profit (after interest paid) $390,000 Interest on capital paid to Pieter $30,000 Interest on loan paid to Hans $10,000, 

Calculate Pieter's share of partnership net income for the 2023 income year.