Please indicate which items appearing on the following financial statements would be classified under the terms of the regulatory requirement for $(a)$ Tier $1$ capital or $(b)$ Tier $2$ capital.

$\backslash$table$[[$Allowance for loan,Subordinated debt capital$],[$and lease losses,instruments with an original average$],[$Subordinated debt under,maturity of at least five years$],[$two years to maturity,Common stock$],[$Intermediate$-$term,Equity notes$],[$preferred stock,Undivided profits$],[$Qualifying noncumulative,Mandatory convertible debt$],[$perpetual preferred stock,Minority interest in the equity$],[$Cumulative perpetual preferred,accounts of consolidated$],[$stock with unpaid dividends,subsidiaries$]]$