Below are data for MSU Bank. Risk-weighted assets equal 300 . \begin{tabular}{|l|l|l|l|} \hline Vault cash and Fed reserves & 23 & Deposits & 320 \\ \hline Goodwill & 30 & 20-year Subordinated Unsecured Debt & 25 \\ \hline PP\&E & 20 & Cumulative Perpetual Preferred Stock & 5 \\ \hline 1st Mortgage 1-4 family loans, current & 100 & Common Stock & 50 \\ \hline CommercialandIndustrialloans,current & 230 & & \\ \hline Less Allowance for Loan Losses & 3 & & \\ \hline Total Assets & 400 & Total Liabilities \& SE & 400 \\ \hline \end{tabular} Tier 2 Capital is