T purchases property with a FMV of $$2$ million. T pays $$1$ million in cash and $$1$ million was received from a third$-$party lender $($mortgage$).$T$$s basis in the property is $$2$ million. Three years later, when the property has an increased FMV of $$2\mathrm{.}1$ million and T has made no principal payments, T sells the property to J subject to the mortgage. J transfers $$1\mathrm{.}1$ million in cash to T and assumes the $$1$ million mortgage.

T$$s basis: $$1$ million cash paid $+$ $$1$ million mortgage $=$ $$2$ million

AR: $$1\mathrm{.}1$ million cash received $+$ $$1$ million debt relief $=$ $$2\mathrm{.}1$ million

GR: $$2\mathrm{.}1$ million AR $-$ $$2$ million basis $=$ $$100,000$

J$$s basis: $$1\mathrm{.}1$ million cash paid $+$ $$1$ million mortgage assumed $=$ $$2\mathrm{.}1$ million

How would T$\text{'}$s basis, AR$,$ GR and J$\text{'}$s basis change if before the sale, T made $$200,000$ of mortgage payments.