The partnership agreement of A, B and C provides for the year-end allocation of net income in the following order:

First, A is to receive 10% of net income up to 100,000 and 20% over 100,000

Second, B and C are to receive 5% each of the remaining income over 150,000

The balance of income is to be allocated equally among the three partners. The partnership's net income was 250,000 before any allocation to partners. What amount should be allocated to A?