Kenny Lodge and Lisa Lane formed a partnership, dividing income as follows:
1. Annual salary allowance to Lodge of $54,000.
2. Interest of 10% on each partner's capital balance on January 1.
3. Any remaining net income divided to Lodge and Lane, 2:1.
Lodge and Lane had $100,000 and $200,000, respectively, in their January 1 capital balances.
Net income for the year was $60,000.
How much net income should be distributed to Lodge?