Sigma Bank has the following balance sheet in millions of dollars. Unless mentioned otherwise, all assets are associated with corporate customers (not governments or sovereigns). Values are in millions of dollars. Off balance sheet contingent liabilities $60 million direct-credit substitute standby letters of credit issued to a U. S. corporation. $60 million commercial letters of credit issued to a corporation Off-balance sheet derivatives $100 million 10-year interest rate swaps $200 million 2-year forward FX contracts 5. What is the credit equivalent amount of the off-balance-sheet letters of credit, both standby and commercial