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Section 19.3 Analyzing and Writing Borrowed Chords

Unlike secondary chords, you merely note the root, quality, and inversion of a borrowed chord in your Roman numeral analysis.
So, for the following chord:
Notice that the root is A when you stack the notes in 3rds, and A is \(\hat{2} \) in G major. The quality is half–diminished since the 3rds stack as m3–m3–M3, making this a \(\left.\text{ii}^ø{}^{7}\right.\) chord. Since C, the 3rd of the chord, is in the bass, the correct analysis is \(\left.\text{ii}^ø{}^{6}_{5}\right.\).
To write a borrowed chord from a Roman numeral, be sure to pay close attention to the quality of the Roman numeral.
A: ♭\(\left.\text{VI}\right.\)
\(\left.\text{VI}\right.\) is built on ♭\(\hat{6} \). Determine ♭\(\hat{6} \) in A major, which is F♮, then stack 3rds in the configuration M3–m3. The resulting triad contains F♮–A–C♮.
Be careful of flats before Roman numerals. Flats mean to lower a root a m2 in the key signature, not to literally put a flat in front of the root of a chord.