20. A commercial bank has $150 million in assets at book value. The insured and uninsured deposits are valued at $75 million and $50 million, respectively, and the book value of equity is $25 million. As a result of loan defaults, the market value of the assets decreases to $120 million. What is the cost of failure resolution to insured depositors, uninsured depositors, shareholders, and the FDIC if an insured depositor transfer method is used