Tiffany has attained two years of service with her employer, Fiasco, Inc. $($FI$).$ FI sponsors a top$-$heavy qualified profit$-$sharing plan and Tiffany$$s account balance within the plan is $$200,000.$ If the plan follows the least generous graduated vesting schedule permitted under PPA $2006,$ and considering Tiffany has never taken a plan loan before, what is the maximum loan Tiffany can take, plan permitting?