Steve Jack and Chelsy Boxer formed a partnership, dividing income as follows: Annual salary allowance to Jack of $53,000. Interest of 9% on each partner's capital balance on January 1. Any remaining net income divided equally. Boxer and Jack had $50,000 and $192,000, respectively, in their January 1 capital balances. Net income for the year was $310,000. How much net income should be distributed to Jack?