First Student Bank (FSB) has the following balance sheet: The bank is only tw...

First Student Bank (FSB) has the following balance sheet:

The bank is only two years old and is desperately trying to break into the local market for student loans. Consequently, it has followed the policy of guaranteeing tuition loans for three additional years to every student who promptly paid off his or her first-year loan. This policy has been a success, and the bank has signed agreements guaranteeing $800 in loans. The bank has also tried to encourage the building of 1–4 family homes near campus. The bank is willing to lend money on these properties and to commit to repurchasing the homes when the students graduate. The repurchase price is settled at the time the mortgage is written, such that the whole package is expected to be profitable for the bank. Currently, the bank has obligated itself to spend $75 to repurchase homes.

How many dollars of contingencies does this bank have (after applying the appropriate conversion factor)?