Bank may invest in tangible personal property, including without limitation, vehicles, manufactured homes, machinery, equipment, or furniture, for lease financing transactions on a net lease basis, provided the aggregate book value of all such property does not exceed 10% of the consolidated assets of the bank. 12 U.S.C. 24(Seventh); 12 C.F.R. 23.7; OCC Interpretive Letter 567 [1991-1992 Transfer