Ashley River Associates is a calendar year partnership that is owned by three individuals. The partners profit/loss sharing ratios are as follows; Mia 35%, Francis 25%, and Lin 40%. At the beginning of 2020 Mias outside basis in her partnership interest is $65,000. During 2020 Ashley River borrowed additional funds to cover operating losses. Ashley River borrowed $100,000 in the form of a mortgage that is consider a qualified non-recourse debt. Ashley River also borrowed in 2020, $80,000 in non-recourse debt on which none of the partners have any personal liability. During 2020 Ashley River incurs a loss of ($350,000) and as a result made no paydowns on any of its new debts nor any distributions to partners during the year. How much of this loss will Mia be allowed to deduct in 2020 on her tax return under the at risk basis rules?