Gypsum Hills Bank currently has the bank balance sheet shown below. Gypsum Hills Bank also has an Allowance for Loan Losses $($ALL$)$ of $$5.$ The bank's

preferred stock listed below is qualifying noncummulative perpetual preferred stock. Which exact Prompt Correction or PCA bank capitalization class $($under

current U$.$S$.$ PCA rules$)$ does Gypsum Hills Bank possess and why? Show all necessary ratio calculations in order to receive proper credit.