QUESTION $1$

The following facts will remain the same for all questions this is used on:

Mark contributes an Airplane & its loan balance to Southwest Partnership.

Martha contributes a Terminal & its loan balance to Southwest Partership.

Mark$$s Original Asset $($Airplane$)$:

$$1,000,000$ FMV

$ $300,000$ Basis

$ $900,000$ Loan Balance

Martha$$s Original Asset $($Terminal$)$:

$$1,000,000$ FMV

$ $300,000$ Basis

$ $100,000$ Loan Balance

What is Martha's capital interest percentage gain $($loss$)?[$write losses as a negative number; write percentages as a decimal $($e$.$g$.,17\%-->0\mathrm{.}17)]$