Valley View Incorporated, a U$.$S$.$ corporation, formed a wholly owned Mexican corporation to conduct manufacturing and selling operations in Mexico. In its first year of operations, the Mexican corporation reported taxable income of Mex$$5,000,000$ and paid Mexican income tax of Mex$$1,500,000$ on its taxable income. In the second year of its operations, the Mexican subsidiary pays a dividend of Mex$$2,000,000$ to Valley View, Incorporated. The dividend is subject to a $10$ percent withholding tax $($Mex$$200,000)$ under the U$.$S$.$Mexico treaty. Assume the currency translation rate for both years is Mex$$1$:US$$0\mathrm{.}05.$

b$-1.$ How much of the dividend from the Mexican subsidiary is subject to U$.$S$.$ taxation?