(a) This section does not apply to a leasehold interest in real property.
(b) Subject to the rules and regulations of the Commissioner, a commercial bank may become the owner and lessor of personal property if:
(1) The personal property is acquired on the specific request of and for the use of a customer; and
(2) The investment of the commercial bank in personal property does not exceed:
(i) For any one customer, 10 percent of the unimpaired capital and surplus of the commercial bank; and
(ii) For all of its customers, the total of its unimpaired capital and surplus.