The net income of the Crowe and Browning partnership is $450,000. The partnership agreement specifies that Crowe and Browninghave a salary allowance of $120,000 and $180,000, respectively. The partnership agreement also specifies an interest allowance of 10% on capital balances at the beginning of the year. Each partner had a beginning capital balance of $300,000. Any remaining net income or net loss is shared equally. What is Crowes share of the $450,000 net income?