delinquencies exclude loans held for sale and purchased impaired loans, but include government insured or guaranteed loans.
Total early stage loan delinquencies, or accruing loans past due 30 to 89 days, were $1.4 billion at December 31, 2012, a decrease of $175 million or 11% from December 31, 2011.
The main driver of this decrease was due to consumer lending early stage delinquencies, mainly home equity, which were partly offset by an increase in commercial lending early stage delinquencies related to commercial and commercial real estate loans.
Accruing loans past due 90 days or more are considered late stage delinquencies.
These loans are not included in nonperforming loans and continue to accrue interest because they are well secured by collateral, are in the process of collection and are reasonably expected to result in repayment and/or restoration to current status, or are managed in homogenous portfolios with specified charge-off timeframes adhering to regulatory guidelines.
These loans decreased $622 million, or 21%, from $3.0 billion at December 31, 2011, to $2.4 billion at December 31, 2012, mainly due to improvements in government insured delinquent residential real estate loans, decline in delinquent home equity loans due to the change in policy made in the first quarter of 2012, along with the decrease in non government insured residential real estate loans pursuant to regulatory guidance issued in the third quarter of 2012 related to changes in treatment of certain loans classified as TDRs resulting from bankruptcy.
The following tables display the delinquency status of our loans at December 31, 2012 and December 31, 2011.
Additional information regarding accruing loans past due is included in Note 5 Asset Quality in the Notes To Consolidated Financial Statements in Item 8 of this Report.
Table 36: Accruing Loans Past Due 30 To 59 Days (a)
## Table 0 ##
Table 37: Accruing Loans Past Due 60 To 89 Days (a) Amount Percent of Total
## Table 1 ##
PNC files tax returns in most states and some non-U.
S.  jurisdictions each year and is under continuous examination by various state taxing authorities.
With few exceptions, we are no longer subject to state and local and non-U.
S.  income tax examinations by taxing authorities for periods before 2003.
For all open audits, any potential adjustments have been considered in establishing our reserve for unrecognized tax benefits as of December 31, 2012.
Our policy is to classify interest and penalties associated with income taxes as income tax expense.
For 2012, we had expense of $4 million of gross interest and penalties increasing income tax expense.
The total accrued interest and penalties at December 31, 2012 and December 31, 2011 was $93 million and $81 million, respectively.
NOTE 22 REGULATORY MATTERS We are subject to the regulations of certain federal, state, and foreign agencies and undergo periodic examinations by such regulatory authorities.
The ability to undertake new business initiatives (including acquisitions), the access to and cost of funding for new business initiatives, the ability to pay dividends, the ability to repurchase shares or other capital instruments, the level of deposit insurance costs, and the level and nature of regulatory oversight depend, in large part, on a financial institution’s capital strength.
The minimum US regulatory capital ratios under Basel I are 4% for Tier 1 risk-based, 8% for total riskbased and 4% for leverage.
To qualify as “well capitalized,” regulators require banks to maintain capital ratios of at least 6% for Tier 1 risk-based, 10% for total risk-based and 5% for leverage.
To be “well capitalized,” a bank holding company must maintain capital ratios of at least 6% Tier 1 risk-based and 10% for total risk-based.
At December 31, 2012 and December 31, 2011, PNC and PNC Bank, N. A.  met the “well capitalized” capital ratio requirements based on US regulatory capital ratio requirements under Basel I.
The following table sets forth regulatory capital ratios for PNC and its bank subsidiary, PNC Bank, N. A.
Table 152: Regulatory Capital
## Table 2 ##
The principal source of parent company cash flow is the dividends it receives from its subsidiary bank, which may be impacted by the following: ?
Capital needs, ?
Laws and regulations, ?
Corporate policies, ?
Contractual restrictions, and ?
Other factors.
Also, there are statutory and regulatory limitations on the ability of national banks to pay dividends or make other capital distributions.
The amount available for dividend payments to the parent company by PNC Bank, N. A.  without prior regulatory approval was approximately $1.5 billion at December 31, 2012.
Under federal law, a bank subsidiary generally may not extend credit to, or engage in other types of covered transactions (including the purchase of assets) with, the parent company or its non-bank subsidiaries on terms and under circumstances that are not substantially the same as comparable transactions with nonaffiliates.
A bank subsidiary may not extend credit to, or engage in a covered transaction with, the parent company or a non-bank subsidiary if the aggregate amount of the bank’s extensions of credit and other covered transactions with the parent company or non-bank subsidiary exceeds 10% of the capital stock and surplus of such bank subsidiary or the aggregate amount of the bank’s extensions of credit and other covered transactions with the parent company and all nonbank subsidiaries exceeds 20% of the capital and surplus of such bank subsidiary.
Such extensions of credit, with limited exceptions, must be at least fully collateralized in accordance with specified collateralization thresholds, with the thresholds varying based on the type of assets serving as collateral.
In certain circumstances, federal regulatory authorities may impose more restrictive limitations.
Federal Reserve Board regulations require depository institutions to maintain cash reserves with a Federal Reserve Bank (FRB).
At December 31, 2012, the balance outstanding at the FRB was $3.5 billion.
NOTE 23 LEGAL PROCEEDINGS We establish accruals for legal proceedings, including litigation and regulatory and governmental investigations and inquiries, when information related to the loss contingencies represented by those matters indicates both that a loss is probable and that the amount of loss can be reasonably estimated.
Any such accruals are adjusted thereafter as appropriate to reflect changed circumstances.
When we are able to do so, we also determine estimates of possible losses or ranges of possible losses, whether in excess of any related accrued liability or where there is no accrued liability, for disclosed legal proceedings (“Disclosed Matters,” which are those matters disclosed in this Note 23).
For Disclosed Matters where we are able to estimate such possible losses or
REPUBLIC SERVICES, INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued) The following table summarizes the activity in our gross unrecognized tax benefits for the years ended December 31:

<table><tr><td></td><td colspan="2">Amount</td><td colspan="2">Percent of TotalOutstandings</td></tr><tr><td>Dollars in millions</td><td>Dec. 312012</td><td>Dec. 312011</td><td>Dec. 31 2012</td><td>Dec. 312011</td></tr><tr><td>Commercial</td><td>$115</td><td>$122</td><td>.14%</td><td>.19%</td></tr><tr><td>Commercial real estate</td><td>100</td><td>96</td><td>.54</td><td>.59</td></tr><tr><td>Equipment lease financing</td><td>17</td><td>22</td><td>.23</td><td>.34</td></tr><tr><td>Home equity</td><td>117</td><td>173</td><td>.33</td><td>.52</td></tr><tr><td>Residential real estate</td><td></td><td></td><td></td><td></td></tr><tr><td>Non government insured</td><td>151</td><td>180</td><td>.99</td><td>1.24</td></tr><tr><td>Government insured</td><td>127</td><td>122</td><td>.83</td><td>.84</td></tr><tr><td>Credit card</td><td>34</td><td>38</td><td>.79</td><td>.96</td></tr><tr><td>Other consumer</td><td></td><td></td><td></td><td></td></tr><tr><td>Non government insured</td><td>65</td><td>58</td><td>.30</td><td>.30</td></tr><tr><td>Government insured</td><td>193</td><td>207</td><td>.90</td><td>1.08</td></tr><tr><td>Total</td><td>$919</td><td>$1,018</td><td>.49</td><td>.64</td></tr></table>
<table><tr><td></td><td colspan="2">Amount</td><td colspan="2">Percent of TotalOutstandings</td></tr><tr><td>Dollars in millions</td><td>Dec. 312012</td><td>Dec. 312011</td><td>Dec. 31 2012</td><td>Dec. 312011</td></tr><tr><td>Commercial</td><td>$55</td><td>$47</td><td>.07%</td><td>.07%</td></tr><tr><td>Commercial real estate</td><td>57</td><td>35</td><td>.31</td><td>.22</td></tr><tr><td>Equipment lease financing</td><td>1</td><td>5</td><td>.01</td><td>.08</td></tr><tr><td>Home equity</td><td>58</td><td>114</td><td>.16</td><td>.34</td></tr><tr><td>Residential real estate</td><td></td><td></td><td></td><td></td></tr><tr><td>Non government insured</td><td>49</td><td>72</td><td>.32</td><td>.50</td></tr><tr><td>Government insured</td><td>97</td><td>104</td><td>.64</td><td>.72</td></tr><tr><td>Credit card</td><td>23</td><td>25</td><td>.53</td><td>.63</td></tr><tr><td>Other consumer</td><td></td><td></td><td></td><td></td></tr><tr><td>Non government insured</td><td>21</td><td>21</td><td>.10</td><td>.11</td></tr><tr><td>Government insured</td><td>110</td><td>124</td><td>.51</td><td>.65</td></tr><tr><td>Total</td><td>$471</td><td>$547</td><td>.25</td><td>.34</td></tr></table>
<table><tr><td></td><td colspan="2">Amount</td><td colspan="2">Ratios</td></tr><tr><td>December 31Dollars in millions</td><td>2012</td><td>2011</td><td>2012</td><td>2011</td></tr><tr><td>Risk-based capital</td><td></td><td></td><td></td><td></td></tr><tr><td>Tier 1</td><td></td><td></td><td></td><td></td></tr><tr><td>PNC</td><td>$30,226</td><td>$29,073</td><td>11.6%</td><td>12.6%</td></tr><tr><td>PNC Bank, N.A.</td><td>28,352</td><td>25,536</td><td>11.3</td><td>11.4</td></tr><tr><td>Total</td><td></td><td></td><td></td><td></td></tr><tr><td>PNC</td><td>38,234</td><td>36,548</td><td>14.7</td><td>15.8</td></tr><tr><td>PNC Bank, N.A.</td><td>35,756</td><td>32,322</td><td>14.2</td><td>14.4</td></tr><tr><td>Leverage</td><td></td><td></td><td></td><td></td></tr><tr><td>PNC</td><td>30,226</td><td>29,073</td><td>10.4</td><td>11.1</td></tr><tr><td>PNC Bank, N.A.</td><td>28,352</td><td>25,536</td><td>10.1</td><td>10.0</td></tr></table>

Question: If Home equity develops with the same increasing rate in 2012, what will it reach in 2013? (in million)
Answer: 79.12717