Barbara and Karen operate a furniture rental business. Their capital balances on January 1, 2010, were $160,000 and $240,000, respectively. Barbara withdrew cash of $32,000 from the business on April 1, 2010. Karen withdrew $60,000 cash on October 1, 2010. Barbara and Karen distribute partnership income based on their average capital balances each year. Income for 2010 was $160,000. Compute the income to be distributed to Barbara and Karen using their average capital balance in 2010.