Roberto and Reagan are both 50% 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 $125,000 prot companywide made up of a $75,000 prot from the Sacramento store, a ($25,000) loss from the San Francisco store, and a combined $75,000 prot from the remaining stores. If Bright Light Inc. is an S corporation, how much income will be allocated to Roberto?