The partnership agreement of Nieto, Keller, and Pickert provides for the following income ratio: (a) Nieto, the managing partner, receives a salary allowance of $54,000, (b) each partner receives 15% interest on average capital investment, and (c) remaining net income or loss is divided equally. The average capital investments for the year were: Nieto $300,000, Keller $600,000, and Pickert $900,000. If partnership net income is $360,000, the amount distributed to Keller should be: