The Spring, Tipper and Lotus partnership began the process of liquidation with the following balance sheet:

Cash: $16,000

Noncash Assets: $434,000

Liabilities: $150,000

Spring, capital: $80,000

Tipper, capital: $90,000

Lotus, capital: $130,000

Spring, Tipper and Lotus share profits and losses in a ratio of 3:2:5. Liquidation expenses are expected to be $11,000. If the noncash assets were sold for $280,000, what amount of the loss would have been allocated to Tipper?