$8.$ V contributed real estate to JVX Partners several years ago. At the date of V$$s contribution, the tax basis of the real estate was $$750,000$ and its fair market value was $$1,000,000.$ The property was encumbered by a $$900,000$ nonrecourse mortgage at the date of contribution. At the end of the current year, the property$$s tax basis is $$600,000$ and its book value is $$800,000.$ The principal balance of the nonrecourse note is $$850,000.$ If V$$s share of partnership profits is $20\%$ and her share of partnership depreciation expense is $10\%,$ how much of the nonrecourse mortgage will be allocated to her under the general rule?