4. 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?