The partnership agreement of Jones, King, and Lane provides for the annual allocation of the business's profit or loss in the following sequence:

• Jones, the managing partner, receives a bonus equal to 15 percent of the business's profit.
• Each partner receives 18 percent interest on average capital investment.
• Any residual profit or loss is divided equally.

The average capital investments for 2018 were as follows:  

      Jones $ 250,000 King   350,000 Lane   525,000

How much of the $78,000 partnership profit for 2018 should be assigned to Lane?