The following statement of financial position is for the partnership of Uno, Dos, and Tres:

Cash P20,000 Liabilities P50,000

Other Assets 180,000 Uno, Capital (40%) 37,000

Dos, Capital (40%) 65,000

Tres, Capital (20%) 48,000

Total P 200,000 Total P 200,000

If the firm as shown on the original statement of financial position is dissolved and liquidated by selling assets in installments, the first sale of non-cash assets having a book value of P90,000 realizes P50,000, and cash of P17,000 after settlement with creditors is distributed, how much should partner Tres receive?