The partnership agreement of Alex, Giss and Bosch provides for the following income ratio: Alex receives a salary allowance of 108,000 each partner receives 15% on average capital investment, and remaining net income or loss is divided equally. The average capital investment for the year were Alex 600,000, Giss 1,200,000 and Bosch 1,800,000. If partnership net income is 720,000 the amount distributed to Giss should be what