what is the equation to come up with the answer?

A bank's Report of Condition shows gross loans and leases or $1,500 million. The loan loss allowance for the year is accumulated to $50 million and the bank reports an unearned income amounting to $2 million. The net loans and leases accounted by the banks would be $1,550 million B. $1,450 million C. $1,448 million D. $1,452 million $1,548 million