Jacobs and Levine are partners in a plumbing contracting business. Jacobs was divorced and the divorce stipulation states that his ex-spouse is to receive the following as maintenance for any given year:

1. Monthly maintenance payments of $2,500 throughout the year.

2. A lump sum payable on April 30 of the current year equal to 40% of Jacobs's prior year partnership salary, reduced by the annual amount paid in item (1) above.

3. Measured as of April 30 of the current year, 30% of the amount by which Jacobs's prior year distributions, is excess of prior year salary, exceed the effective income tax on Jacobs's share of prior year partnership income. The estimated tax is at an effective tax rate of 30%.

The partnership agreement calls for profits of the partnership to be allocated as follows:

1. Salaries to Jacobs and Levine of $80,000 and $110,000, respectively.

2. A bonus to Jacobs of 5% of net sales in excess of $1,000,000.

3. Each partner will receive a bonus of 5% of net income after the bonus.

4. Each partner will be allocated interest at the rate of 10% on the weighted-average capital balance. Annual drawings will be considered a reduction of capital for purposes of the calculation. Profits or losses will not be allocated to partners' capital accounts until the end of the year. Drawing balances and profits/losses will be closed to capital accounts at year end.

5. Any remaining profits or losses are to be allocated equally among the partners.

The following information relates to years 2 through 5, respectively:

Required
Given the above information, determine the total amount paid to Jacobs's ex-spouse in years 3 through 5.

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Calendar Year 2 Net sales Net income Beginning capital balance $800,000 $1,100,000 $1,200,000 $950,000 220,000 275,000 330,000 264,000 Jacobs 100,000 166,000170,600 163,915 Levine 80,000 74,000 204,400 221,085 July 1 capital investments: 30,000 30,000 Jacobs Levine Drawings at the end of each calendar quarter: 15,000 15,000 Jacobs 30,000 30,000 40,000 40,000 40,000 40,000 Levine