7. Please indicate which items appearing on the following financial statements would be clas- sified under the terms of the Basel Agreement as (a) Tier 1 capital or (b) Tier capital. Allowance for loan and lease losses Subordinated debt under two years to maturity Intermediate-term preferred stock Qualifying noncumulative perpetual preferred stock Cumulative perpetual preferred stock with unpaid dividends Subordinated debt capital instruments with an original average maturity of at least five years Common stock Equity notes Undivided profits Mandatory convertible debt Minority interest in the equity accounts of consolidated subsidiaries