Drew is a single 50 percent owner of Hoosier Company, an LLC taxed as a partnership. In the current year Hoosier Company reported a $800,000 business loss and 50 percent of the loss was allocated to Drew. Assume Drew works full-time for Hoosier Company. He has a $500,000 basis in his Hoosier LLC ownership interest and $450,000 of his investment is considered "at-risk" for purposes of federal tax loss limitations. Drew does not report income or loss from any other business activity investments. How much of the loss allocated to him from Hoosier Company is Drew allowed to deduct this year?