The partnership agreement of Nieto, Keller, and Pickert provides for the subsequent income ratio: (a) Nieto, the managing partner, receives a salary allowance of $36,000, (b) every partner receives 15 percent interest on average capital investment, and (c) remaining net income or loss is divided evenly. The average capital investments for the year were: Nieto $200,000, Keller $400,000, and Pickert $600,000. If partnership net income is $180,000, the amount distributed to Nieto should be? and describe to how did we get the anwer.