Nancy and Peter enter into a partnership and decide to share profits and losses as follows:

1. The first allocation is a salary allowance with Nancy receiving $13,000 and Peter receiving $11,000.

2. The second allocation is 15% of the partners' capital balances at year end. On December 31, 2019, the capital balances for Nancy and Peter are $82,000 and$18,000, respectively.

3. Any remaining profit or loss is allocated equally.

For the year ending December 31, 2019, the partnership reported a net loss of $147,000. What is Peter's share of the net loss?