Karloff lorre and lugosi formed mummy dearest partnership. Karloff contributed real estate (fmv $200,00; basis $90,000) for 50% interest. The real estate was subject to a non-recourse mortgage of $120,000, assumed by the partnership. Lorre cont. Equip (fmv $100,000; basis $80,000) for 25% interest. Lugosi cont. Cash of $100,000 for the remaining 25%. Lorre's share of the nonrecourse debt from basis purposes is:?