The partnership agreement for Wilson, Pickett & Nelson, a general partnership, provided that profits be shared between the partners in the ratio of their financial contributions to the partnership. Wilson contributed $55,000, Pickett contributed $33,000 and Nelson contributed $11,000. In the partnership's first year of operation, it incurred a loss of $175,500. What amount of the partnership's loss, rounded to the nearest dollar, should be absorbed by Nelson?