Roberto and Reagan are both 25 percent owner/managers for Bright Light Inc. Roberto runs the retail store in Sacramento, CA, and Reagan runs the retail store in San Francisco, CA. Bright Light Inc. generated a $128,850 profit companywide made up of a $76,100 profit from the Sacramento store, a ($27,750) loss from the San Francisco store, and a combined $80,500 profit from the remaining stores. If Bright Light Inc. is an S corporation, how much income will be allocated to Roberto?