Taxpayer L, an individual, owns Blackacre, with a fair market value of $300,000. Because L needs cash to expand her business, she borrows $200,000 from XYZ Bank, which takes back a $200,000 mortgage on Blackacre as security for the loan, but with Taxpayer L also liable for repayment of the loan. Which of these parties is the mortgagee and which party is the mortgagor?