The partnership agreement for Smith, Wesson & Davis, a general partnership, provided that profits be shared between the partners in the ratio of their financial contributions to the partnership. Smith contributed $105,000, Wesson contributed $63,000 and Davis contributed $21,000. In the partnership's first year of operation, it incurred a loss of $216,000. What amount of the partnership's loss should be absorbed by Smith? (Round your final answer to nearest dollar amount.)