The following tables present impaired loans related to the Corporation’s home loans and commercial loan portfolio segments at December 31, 2010.
Certain impaired home loans and commercial loans do not have a related allowance as the valuation of these impaired loans, determined under current accounting guidance, exceeded the carrying value.
## Table 0 ##
(1) Interest income recognized includes interest accrued and collected on the outstanding balances of accruing impaired loans as well as interest cash collections on nonaccruing impaired loans for which the ultimate collectability of principal is not uncertain.
See Note 1 – Summary of Significant Accounting Principles for additional information.
n/a = not applicable
## Table 1 ##
(1) Interest income recognized includes interest accrued and collected on the outstanding balances of accruing impaired loans as well as interest cash collections on nonaccruing impaired loans for which the ultimate collectability of principal is not uncertain.
See Note 1 – Summary of Significant Accounting Principles for additional information.
(2) Includes U. S.  small business commercial renegotiated TDR loans and related allowance.
n/a = not applicable At December 31, 2010 and 2009, remaining commitments to lend additional funds to debtors whose terms have been modified in a commercial or consumer TDR were immaterial.
The Corporation seeks to assist customers that are experiencing financial difficulty by renegotiating loans within the renegotiated portfolio while ensuring compliance with Federal Financial Institutions Examination Council (FFIEC) guidelines.
Substantially all modifications in the renegotiated portfolio are considered to be both TDRs and impaired loans.
The renegotiated portfolio may include modifications, both short- and long-term, of interest rates or payment amounts or a combination thereof.
The Corporation makes loan modifications, primarily utilizing internal renegotiation programs via direct customer contact, that manage customers’ debt exposures held only by the Corporation.
Additionally, the Corporation makes loan modifications with consumers who have elected to work with external renegotiation agencies and these modifications provide solutions to customers’ entire unsecured debt structures.
Under both internal and external programs, customers receive reduced annual percentage rates with fixed payments that amortize loan balances over a 60-month period.
Under both programs, for credit card loans, a customer’s charging privileges are revoked.
Products and Services We offer our products and services in the six business segments discussed in “Business Overview” above.
The following table shows the classes of similar products or services that accounted for 10% or more of total net revenue in fiscal 2008, 2007 and 2006.
## Table 2 ##
Our products and services are sold mainly in the United States and are described below.
International total net revenue was less than 5% of consolidated total net revenue for fiscal 2008, 2007 and 2006.
For financial information about these segments, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in Item 7 and Note 8 to the financial statements in Item 8.
QuickBooks QuickBooks Software.
Our QuickBooks product line brings bookkeeping capabilities and business management tools to small business users in an easy-to-use design that does not require them to be familiar with debit and credit accounting.
We offer a range of products to suit the needs of different types of small businesses.
Our desktop software products include QuickBooks Simple Start, which provides accounting functionality suitable for very small, less complex businesses and is offered in both free and paid versions; QuickBooks Pro, which provides accounting functionality suitable for slightly larger businesses, including those with payroll needs; QuickBooks Pro for Mac; QuickBooks Premier, which provides small businesses with advanced accounting functionality and business planning tools; and QuickBooks Enterprise Solutions, designed for larger businesses.
Our Premier and Enterprise products also come in a range of industry-specific editions, including Manufacturing, Wholesale and Distribution, Retail, Non-Profit, Contractors, and Professional Services.
In addition, we offer a Web-based version of QuickBooks called QuickBooks Online that is suitable for multiple users working in various locations.
QuickBooks Technical Support.
We offer several technical support options to our QuickBooks customers.
These include support plans that are sold separately and priced based on the length of the plan.
QuickBooks customers may choose one-time support or support plans that last for one month, three months, six months or one year.
We also offer a free self-help information section on our QuickBooks.
com Web site and free access to the QuickBooks Community, an online forum where QuickBooks users can share information with each other.
Web Services for Small Businesses.
With our December 2007 acquisition of Homestead, we offer services to small businesses that help them establish a presence on the Web, maintain and promote their Web sites, and sell or market their products online.
Financial Supplies.
We offer a range of financial supplies designed for small businesses and individuals for use with QuickBooks.
These include paper checks, envelopes, invoices and deposit slips.
In addition, we offer business identity services that include business cards and stationery.
We also offer tax forms, tax return presentation folders and other supplies for professional tax preparers.
Our customers can personalize many products to incorporate their logos and use a variety of color, font and design options.
QuickBooks Point of Sale Solutions.
Our QuickBooks Point of Sale offering helps retailers manage customer transactions and inventories.
The Basic version is suitable for single stores that want to process sales using barcodes and track inventory and customer purchases.
The Pro version offers more advanced functionality such as serial number tracking and the ability to process layaways and special orders.
The Pro Multi-Store version allows the transfer of information between stores.
We sell this software with or without the accompanying hardware.
QuickBase.
Our QuickBase offering is a Software as a Service (SaaS) platform based on a robust database that allows business users to select ready-made online workgroup applications or create custom solutions for their businesses.
The most common solutions include project collaboration, sales team management and employee management.
QuickBase customers pay a monthly or yearly subscription fee that varies based on the number of users and the amount of data and file storage they need.
Intuit Developer Network.
The Intuit Developer Network is an initiative that encourages third-party software developers to build applications that exchange data with QuickBooks and other Intuit products by giving them access to certain application programming interfaces.
In addition, the Intuit Developer Network has launched in closed beta testing the QuickBase Developer Program, which allows developers to create SaaS applications without the need to host the applications, manage billing, or build connections to QuickBooks.
Developers who register with the Intuit Developer Network have access to the latest QuickBooks software development kit, the QuickBase Web development platform, QuickBooks software downloads, and member benefits such as marketing tools, developer forums and one-on-one engineering support.
At the end of fiscal 2008, approximately 300 third-party applications were available for QuickBooks and other Intuit products at www.
marketplace.
intuit.
com.
Payroll and Payments Payroll.
QuickBooks Payroll is a family of products sold on a subscription basis to small businesses that use QuickBooks and prepare their own payroll or want some assistance with preparing their payroll.
It is also sold to accountants who use QuickBooks and help their clients manage
Notes to Consolidated Financial Statements Note 3.
Investments – (Continued) circumstances, the remaining issuers in this sector with unrealized losses will recover in value.
Because the Company has the ability and intent to hold these investments until an anticipated recovery of fair value, the Company considers these investments to be temporarily impaired at December 31, 2008.
This evaluation was made on the basis that these securities possess characteristics similar to debt securities.
For the year ended December 31, 2008, there were OTTI losses of $264 million recorded on preferred stock, primarily on Fannie Mae and Freddie Mac.
Contractual Maturity The following table summarizes available-for-sale fixed maturity securities by contractual maturity at December 31, 2008 and 2007.
Actual maturities may differ from contractual maturities because certain securities may be called or prepaid with or without call or prepayment penalties.
Securities not due at a single date are allocated based on weighted average life.

<table><tr><td></td><td colspan="3"> December 31, 2010</td><td colspan="2"> 2010</td></tr><tr><td>(Dollars in millions)</td><td> Unpaid   Principal   Balance</td><td> Carrying   Value</td><td> Related   Allowance</td><td> Average   Carrying   Value</td><td> Interest   Income   Recognized<sup>-1</sup></td></tr><tr><td> With no recorded allowance</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Residential mortgage</td><td>$5,493</td><td>$4,382</td><td>n/a</td><td>$4,429</td><td>$184</td></tr><tr><td>Home equity</td><td>1,411</td><td>437</td><td>n/a</td><td>493</td><td>21</td></tr><tr><td>Discontinued real estate</td><td>361</td><td>218</td><td>n/a</td><td>219</td><td>8</td></tr><tr><td> With an allowance recorded</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Residential mortgage</td><td>$8,593</td><td>$7,406</td><td>$1,154</td><td>$5,226</td><td>$196</td></tr><tr><td>Home equity</td><td>1,521</td><td>1,284</td><td>676</td><td>1,509</td><td>23</td></tr><tr><td>Discontinued real estate</td><td>247</td><td>177</td><td>41</td><td>170</td><td>7</td></tr><tr><td> Total</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td> Residential mortgage</td><td>$14,086</td><td>$11,788</td><td>$1,154</td><td>$9,655</td><td>$380</td></tr><tr><td> Home equity</td><td>2,932</td><td>1,721</td><td>676</td><td>2,002</td><td>44</td></tr><tr><td> Discontinued real estate</td><td>608</td><td>395</td><td>41</td><td>389</td><td>15</td></tr></table>
<table><tr><td></td><td colspan="3"> December 31, 2010</td><td colspan="2"> 2010</td></tr><tr><td>(Dollars in millions)</td><td> Unpaid   Principal   Balance</td><td> Carrying   Value</td><td> Related   Allowance</td><td> Average   Carrying   Value</td><td> Interest   Income   Recognized<sup>-1</sup></td></tr><tr><td> With no recorded allowance</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>U.S. commercial</td><td>$968</td><td>$441</td><td>n/a</td><td>$547</td><td>$3</td></tr><tr><td>Commercial real estate</td><td>2,655</td><td>1,771</td><td>n/a</td><td>1,736</td><td>8</td></tr><tr><td>Non-U.S.commercial</td><td>46</td><td>28</td><td>n/a</td><td>9</td><td>–</td></tr><tr><td>U.S. small business commercial<sup>-2</sup></td><td>–</td><td>–</td><td>n/a</td><td>–</td><td>–</td></tr><tr><td> With an allowance recorded</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>U.S. commercial</td><td>$3,891</td><td>$3,193</td><td>$336</td><td>$3,389</td><td>$36</td></tr><tr><td>Commercial real estate</td><td>5,682</td><td>4,103</td><td>208</td><td>4,813</td><td>29</td></tr><tr><td>Non-U.S.commercial</td><td>572</td><td>217</td><td>91</td><td>190</td><td>–</td></tr><tr><td>U.S. small business commercial<sup>-2</sup></td><td>935</td><td>892</td><td>445</td><td>1,028</td><td>34</td></tr><tr><td> Total</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td> U.S. commercial</td><td>$4,859</td><td>$3,634</td><td>$336</td><td>$3,936</td><td>$39</td></tr><tr><td> Commercial real estate</td><td>8,337</td><td>5,874</td><td>208</td><td>6,549</td><td>37</td></tr><tr><td> Non-U.S.commercial</td><td>618</td><td>245</td><td>91</td><td>199</td><td>–</td></tr><tr><td> U.S. small business commercial<sup>-2</sup></td><td>935</td><td>892</td><td>445</td><td>1,028</td><td>34</td></tr></table>
<table><tr><td></td><td> Fiscal  2008</td><td> Fiscal  2007</td><td> Fiscal  2006</td></tr><tr><td>QuickBooks</td><td>20%</td><td>22%</td><td>23%</td></tr><tr><td>Payroll and Payments</td><td>18%</td><td>19%</td><td>20%</td></tr><tr><td>Consumer Tax</td><td>30%</td><td>30%</td><td>31%</td></tr><tr><td>Accounting Professionals</td><td>11%</td><td>12%</td><td>13%</td></tr><tr><td>Financial Institutions</td><td>10%</td><td>6%</td><td>1%</td></tr></table>

Question: What is the ratio of Residential mortgage to the total totally in terms of Unpaid Principal Balance in 2010?