First National Bank reports the following items on its latest balance sheet: allowance for loan and lease losses = $42 million; undivided profits = $81 million; subordinated debt capital = $3 million; common stock and surplus = $27 million; equity notes = $2 million; minority interest in subsidiaries = $4 million; mandatory convertible debt = $5 million; identifiable intangible assets = $3 million; and noncumulative perpetual preferred stock = $5 million. How much does the bank hold in Tier 1 capital? In Tier 2 capital? Does the bank have too much Tier 2 capital?