Saly and Jena formed a partnership with capital contributions of $300,000 and $400,000, respectively. Their partnership agreement calls for Saly to receive a $60,000 per year salary. Also, each partner is to receive an interest allowance equal to 10% of a partner's beginning capital investments. The remaining income or loss is to be divided equally. Net income for the current year is $150,000.

Required: Calculate Salys share of Net income for the current year.