Which of the following were typical features of trust preferred stock, also known as monthly income preferred stock (MIPS)?

a) treated as debt on the issuer's GAAP balance sheet.

b) Corporate receipts on trustpreferreddividends are eligable for the dividends received deduction.

c) Trust preferred stock is thought to have a greater pretax yield than traditional preferred stock of similar risk.

d) Trust preferred stock are deductible to the issuer.

e) Trust preferred stock counts are Tier 1 capital for banks.