Astrid originally borrowed $600,000 to acquire her home in 2012. When the balance on the original mortgage is $540,000, she purchases a ski chalet by borrowing $500,000 in 2020, which is secured by a mortgage on the chalet. Astrid pays $45,000 in interest on her home mortgage and $32,000 in interest on the chalet's mortgage. Assume that the fair market value of Astrid's original home is at least $580,000. How much of this mortgage debt is treated as qualified residence indebtedness?