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

Question:

Which of the following were typical features of trust preferred stock, also known as monthly income preferred stock (MIPS)?
yes or no answer is all that is required
a. Treated as debt on the issuer's balance sheet.
b. Corporate recipients of trust preferred dividends are eligible 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 dividends are deductible to the issuer.
e. Trust preferred stock counts as Tier 1 capital for banks.
GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...